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

Required: Supply the missing data in the following cases. Each case is independent of the others. Case 2 3 4 Direct materials 4,900 6.400 $ 5.400 $ 3,400 Direct labour 6.400 3.400 7.400 4,400 Manufacturing overhead 5.400 4,400 : 5.400 : 9,400 Total manufacturing costs 18,900 20,400 Beginning work-in-process inventory 2,900 2,200 3,400 Ending work-in-process inventory 1,400 3,200 Cost of goods manufactured 18,400 19,400 Sales 25,200 23,000 36,400 40.400 Beginning finished goods inventory 1,400 2,900 Cost of goods manufactured 18.300 Goods available for sale 20,700 Ending finished goods inventory 1.900 4.400 3,900 Cost of goods sold 50% Gross margin 30% Operating expenses 3,850 Net income 4,400 $ 5.800 $ 9,400