2-48 Finding unknown amounts. An auditor for the Internal Revenue Service is trying to reconstruct some partially destroyed records of two taxpayers. For each of the cases in the accompanying list, find the unknowns designated by the letters A and B for Case 1 and C and D for Case 2 Case 1 $8,000 500 Case 2 $3,150 31,800 2550 Accounts receivable, 12/31 Cost of goods sold Accounts payable, 1/1 Accounts payable, 12/31 Finished-goods inventory, 12/3 Gross margin Work-in-process inventory, Work-in-process inventory, 12/31 2,700 18,000 1,500 ,000 8500 ,000 5,000 Direct materials used Direct manufacturing labor Manufacturing overhead costs Purchases of direct materials 500 52.300 2,100 Accounts receivable, 1/1 ,000