Case 2 $10,090 Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Beginning work in process in Ending work in process inventory Sales revenue Sales discounts 3740 5,350 8,830 8,660 4,690 17,090 24270 1,200 9810 4,030 8040 25,180 33120 2,710 17,430 5400 22,830 2,450 22,870 3,560 ost of goods manufactured Beginning finished goods inventory Goods available for sale 26430 Cost of goods sold Ending finished goods inventory Gross profit Operating expenses 18810 22870 4,020 3,560 7,800 3660 3,170 2280 Net income 5,520 490