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 Case D Sales 0 $82,500 (b) 0 Case A $42,000 (b) 7,500 3,000 (c) Direct materials 31,500 (f) 0 42,000 Direct labor 0 15,000 (C) 0 Total direct costs 0 0 60,000 (a) (b) 48,000 (e) 39,000 (g) 0 0 4,000 (d) 0 0 (g) 7,500 (f) 71,250 0 (c) 0 (e) 0 158,000 42,000 15,000 (d) 0 3,500 2,500 (f) 0 15,750 (e) 0 (d) 0 0 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 48,000 (C) 12,000 164,000 24,000 4,500 3,000 (g) 0 5,250 6,000 (d) 0 0 52,500 (b) 0 (e) (f) 160,000 30,000 0 0 (a) 10,000 13,500 o(a) 9,000 22,500 (a) 33,000 0 (g) 0 12,000