$ 49. LO.4-LO.7 (Cost flows; CGM; CGS) For each of the following cases, compute the missing amounts. Case 1 Case 2 Case 3 Sales $9,300 (g) $112,000 Direct material used 1,200 (h) 18,200 Direct labor (a) 4,900 (m) Prime cost 3,700 60 Conversion cost 4,800 8,200 49,300 Manufacturing overhead (b) 17,200 Cost of goods manufactured 6,200 14,000 (o) Beginning work in process inventory 500 900 5,600 Ending work in process inventory (c) 1,200 4,200 Beginning finished goods inventory (d) 1,900 7,600 Ending finished goods inventory 1,200 ( ) (p) Cost of goods sold (e) 12,200 72,200 Gross profit 3,500 (0) (9) Operating expenses (0) 3,500 18,000 Net income 2,200 4,000 (0)