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

Case 2 3 Direct materials. $6,000 $4,500 $5,000 $3,000 Direct labor... S7,000 $4,000 $3,000 Manufacturing overhead. $5,000 $4,000 S9,000 Total manufacturing costs. $18,500 $20,000 S3,000 Beginning work in process inventory.. $2,500 Ending work in process inventory.. S1,000 $4,000 $3,000 Sales... S30,000 S21,000 S36,000 S40,000 Beginning finished goods inventory. $1,000 S2,500 $2,000 Cost of goods manufactured.. S18,000 S14,000 $17,500 Goods available for sale... Ending finished goods inventory.. S1,500 $4,000 S3,500 $17,000 $18,500 Cost of goods sold.. Gross margin.. S13,000 S17,500 Operating expenses. $3,500 $4,000 $5,000 Net operating income. $9,000