Supply the missing data in the following cases. Each case is independent of the others. Answer is not complete. Case 1 2 3 4 Direct materials. 5,000 $ 6,500 $ 5,500 $ 3,500 Direct labour 8,500 3,500 7,500 4,500 Manufacturing overhead 5,500 4,500 7,500 9,500 Total manufacturing costs 19,000 14,500) 20,500 17,500 Beginning work-in-process inventory 3,000 2,250 3,500 Ending work-in-process inventory 3,500 ( 1,500 4,500 3,250 Cost of goods manufactured 18,500 15,250 ( 19,500 Sales 33,000 23,500 36,500 40,500 Beginning finished goods inventory 3,000 3,000 Cost of goods manufactured 18,500 15,250 18,500 Goods available for sale 21,500 18,250 21,000 Ending finished goods inventory 1,700 2,000 4,500 4,000 Cost of goods sold 16,250 50% 17,000 Gross margin 40% Operating expenses 8,700 3,950 Net income $ 4,500 $ 6,000 $ 9,500