P2–7 Supply missing production and cost data Time allowed: 30 minutes Supply the missing data in the following cases. Each case is independent of the others.

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Case 1 2 3 4 Direct materials 4,500 6,000 5,000 3,000 Direct labour ? 3,000 7,000 4,000 Manufacturing overhead 5,000 4,000 ? 9,000 Total manufacturing costs 18,500 ? 20,000 ? Beginning work in progress stock 2,500 ? 3,000 ? Ending work in progress stock ? 1,000 4,000 3,000 Cost of goods manufactured Sales 18,000 14,000 ? ? 30,000 21,000 36,000 40,000 Beginning finished goods stock 1,000 2,500 ? 2,000 Cost of goods manufactured ? ? ? 17,500 Goods available for sale ? ? ?