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 B Case C (a) (b) (C) Sales Direct materials Direct labor Total direct costs Conversion cost Manufacturing overhead Current manufacturing costs Work in process, beginning Work in process, ending Cost of goods manufactured Finished goods inventory, beginning Finished goods inventory, ending Cost of goods sold Gross profit Selling and administrative expenses Net income Case A $170,000 (b) 30,000 10,000 (C) 40,000 26,000 16,000 (d) 56,000 (e) 14,000 10,000 (0) 60,000 18,000 12,000 (g) 66,000 104,000 (a) 40,000 144,000 42,000 (1) 22,000 64,000 (e) 52,000 (g) 30,000 94,000 20,000 (d) 50,000 64,000 (c) 16,000 10,000 70,000 (b) 74,000 30,000 (a) 44,000 220,000 (b) 130,000 40,000 (C) 170,000 190,000 X (g) 20,000 (0) 190,000 38,000 42,000 (e) 186,000 14,000 16,000 (d) 184,000 36,000 12,000 (a) 24,000 Case D 190,000 42,000 18,000 60,000 116,000 98,000 158,000 42,000 36,000 164,000 24,000 28,000 160,000 30,000 18,000 12,000 (d) (e) (0) (g) 64,000