Account Activity and Relationships Each case is independent. Solve for missing data in alphabetical order. (Hint: Refer to Exhibit 5.6, p. 168 and the WIP table, p. 176.) Case A Case B Case C Case D Sales $510,000 (b) 660,000 (b) Direct materials 126,000 (f) 126,000 90,000 30,000 (c) Direct labor 120,000 (c) Total direct costs 192,000 (e) 180,000 (a) (b) 156,000 (g) (g) 60,000 (f) 570,000 (c) 48,000 (d) (e) 42,000 30,000 (f) 474,000 126,000 60,000 (d) 126,000 (e) 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 (d) 192,000 (c) 48,000 492,000 72,000 54,000 36,000 (g) 42,000 48,000 (d) 210,000 (b) (e) (f) 480,000 90,000 (a) 108,000 120,000 (a) 90,000 (a) 132,000 Net income (g) 72,000 36,000