Case 2 Direct materials used $9,720 $ Direct labor 5,970 Manufacturing overhead 8,530 Total manufacturing costs Beginning work in process inventory 3420 (g) 8,690 4,760 24220 16,870 (a) 1,900 9570 (h) Ending work in process inventory 8770 4,030 (b) Sales revenue 25,990 32880 (i) Sales discounts 2,610 1,860 Cost of goods manufactured 17.350 22,410 Beginning finished goods inventory 4890 4,110 (c)