Account Activity and Relationships Each case is independent. Solve for missing data in alphabetical order. (Hint: Refer to Exhibit 17.6, p. 804 and the WIP table, p. 812.) Case A Case B Case C Case D Sales $255,000 (b) 330,000 (b) Direct materials 45,000 63,000 (f) 63,000 Direct labor 15,000 (c) 60,000 (c) Total direct costs (a) 96,000 (e) 90,000 Conversion cost (b) 78,000 (g) (g) Manufacturing overhead 24,000 (d) 30,000 (f) Current manufacturing costs (c) (e) 285,000 237,000 Work in process, beginning 21,000 30,000 (d) 63,000 Work in process, ending 15,000 (f) 63,000 (e) Cost of goods manufactured (d) 96,000 (c) 246,000 Finished goods inventory, beginning 27,000 24,000 21,000 36,000 Finished goods inventory, ending 18,000 (g) 24,000 (d) Cost of goods sold (e) 105,000 (b) 240,000 Gross profit (f) (a) 54,000 45,000 Selling and administrative expenses 60,000 45,000 (a) (a) Net income (g) 66,000 36,000 18,000