Account Activity and Relationships Each case is independent. Solve for missing data in alphabetical order. (Hint: Refer to Exhibit 18.6, p. 18-17 and the WIP table, p. 18-25.) Case A Case B Case C Case D Sales $340,000 Answer 440,000 Answer Direct materials 60,000 84,000 Answer 84,000 Direct labor 20,000 Answer 80,000 Answer Total direct costs Answer 128,000 Answer 120,000 Conversion cost Answer 104,000 Answer Answer Manufacturing overhead 32,000 Answer 40,000 Answer Current manufacturing costs Answer Answer 380,000 316,000 Work in process, beginning 28,000 40,000 Answer 84,000 Work in process, ending 20,000 Answer 84,000 Answer Cost of goods manufactured Answer 128,000 Answer 328,000 Finished goods inventory, beginning 36,000 32,000 28,000 56,000 Finished goods inventory, ending 24,000 Answer 32,000 Answer Cost of goods sold Answer 140,000 Answer 320,000 Gross profit Answer Answer 72,000 60,000 Selling and administrative expenses 80,000 60,000 Answer Answer Net income Answer 88,000 48,000 24,000