Supply the missing data in the following cases. Each case is independent of the others.(Leave no cells blank - be certain to enter "0" wherever required.

Case 7 2 3 Direct materials $ 6, 300 $ 7, 8001 6, 800 $ 4, 800 Direct labour 4 , 800 8, 800 5, 800 Manufacturing overhead 6, 800 5, 800 10 , 800 Total manufacturing costs 20, 300 21 , 800 Beginning work- in - process inventory 4, 300 4, 800 Ending work-in- process inventory 2, 800 5, 800 3, 900 Cost of goods manufactured 19, 800 18, 500 Sales 31, 200 30, 000 37 , 800 41 , 800 Beginning finished goods inventory 2, 800 4, 300 3, 800 Cost of goods manufactured 21 , 100 Goods available for sale Ending finished goods inventory 3, 300 5, 800 5, 300 Cost of goods sold 17 , 300 19, 100 Gross margin 13 , 900 18, 700 Operating expenses 5 , 250 Net income $ 5, 800 8, 600| $ 10, 800