For each of the following independent cases (1 to 4), compute the missing values. Note: Complete the missing items in alphabetical order.

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Case 3 Case 1 Case 2 Case 4 $ 7,000 $ 55,000 $16,000 Beginning raw material e. Raw material purchases 63,000 24,500 33,312 O. Indirect materials issued 1,400 2,000 1.200 1,000 Ending raw materials 2,800 4,500 46,750 i. Direct materials used 27,000 26,976 a. n. j. Direct labor 40,600 f. 61,625 Manufacturing overhead applied 72,800 80,700 24,864 270,865 Total current manufacturing costs 151,200 74,320 b. m. 65,200 Beginning work in process 57,400 k. 51,260 Ending work in process 33,000 118,050 C. g. Cost of goods manufactured 194,600 159,600 71,380 412,950 Beginning finished goods 100,800 h. 41,520 p. Ending finished goods 112,000 60,200 I. 198,600 Cost of goods sold 142,000 90,700 419,700 d.