An auditor for the Canada Revenue Agency is trying to reconstruct some partially destroyed records of two taxpayers. For each case in the accompanying list, find the unknowns designated by capital letters (figures are in thousands). (Click the icon to view the records.) Required For each of the cases, find the unknowns designated by the letters A and B for Case 1 and C and D for Case 2. I IISL, SUIVE IUI A. VUSL UI yUUus SUI. Revenues 44,000 Cost of goods sold (27,700 16,300 Gross margin $ Next, complete the following schedule of cost of goods manufactured. (Complete all answer boxes. Enter a "0" for any zero balances.) Total manufacturing costs incurred Total manufacturing costs to account for Cost of goods manufacturedRecords Case 1 Case 2 (in thousands) Accounts receivable, December 31, 2021 $ 13,000 $ 1,780 Cost of goods sold A 31,000 Accounts payable, January 1, 2021 4,800 2,590 Accounts payable, December 31, 2021 2,200 3,120 Finished goods inventory, December 31, 2021 B 7,200 Gross margin 16,300 C Work in process, January 1, 2021 1,200 1,500 Work in process, December 31, 2021 0 4,400 Finished goods inventory, January 1, 2021 11,000 11,000 Direct materials used 9,000 20,000 Direct manufacturing labour 4,100 7,100 Indirect manufacturing costs 5,500 D Purchases of direct material 10,500 7,500 Revenues 44,000 53,600 Accounts receivable, January 1, 2021 1,500 1,800