5) The following information was taken from the accounting records of Tomek Manufacturing Company. Unfortunately, some of the data were destroyed by a computer malfunction. Case A Case B Sales Finished goods inventory, Jan. 1, 2013 Finished goods inventory, Dec. 31, 2013 Cost of goods sold Gross margin Selling and administrative expenses $150,000 ? 35,000 28,000| 40,000 ? ? 61,000 25,000 23,000 ? 1,000 Operating income 10,000 22,000 Work in process, Jan. 1, 2013 ? 14,000 Direct materials used 18,000 8,000 Direct labor 35,000 9,000 Factory overhead 50,000 ? Total manufacturing costs ? 35,000 Work in process, Dec. 31, 2013 22,000 ? ? 45,000 Cost of goods manufactured Required: Calculate the unknowns indicated by question marks.