Supply the missing data in the following cases. Each case is independent of the others.

	Case
	1	2	3	4
Direct materials	$6,200	$7,700	$6,700	$4,700
Direct labour	7,300	4,700	8,700	5,700
Manufacturing overhead	6,700	5,700	6,300	10,700
Total manufacturing costs	20,200	18,100	21,700	21,100
Beginning work-in-process inventory	4,200	2,850	4,700
Ending work-in-process inventory	4,700	2,700	5,700	3,850
Cost of goods manufactured	19,700		20,700
Sales	33,800	29,500	37,700	41,700
Beginning finished goods inventory	2,700	4,200
Cost of goods manufactured	19,700			20,900
Goods available for sale	22,400			24,600
Ending finished goods inventory		3,200	5,700	5,200
Cost of goods sold			50%	19,400
Gross margin	40%
Operating expenses		5,150
Net income	$5,700		$8,400	$10,700