-b Case 1 2. art Direct materials used $10,060 Direct labor Manufacturing overhead 5,180 8,820 4440 (9) 8,290 4,280 Total manufacturing costs 24060 ka) 17,010 0 Beginning work in process inventory 1,410 9550 (n) Ending work in process inventory .) 8290 (b) 3,660 Sales revenue 25,390 dy Sales discounts Cost of goods manufactured 2,730 17,180 30090 06) 1,990 22,900 Beginning finished goods inventory 5060 (c) 4,320 Goods available for sale 22,240 2722016) Cost of goods sold 18650 (d) Ending finished goods inventory 24210 Ik) 3,590 Gross profit 3,010 4010 Ke) 7,870 Operating expenses 2,820 2770 KB) Net income 1190 JC) 5,100 SHOW SOLLITIAN (c) Prepare an income statement for Case 1. CASE 1 Income Statement