Case A Case B Case C Beginning inventory, raw material $ Ending inventory, raw material 260,000 $ 100,000 $ 8,000 200,000 50,000 35,000 Purchases of raw material Direct material 300,000 275,000 11,500 240,000 325,000 54,500 Direct labor 300,000 400,000 72,500 Manufacturing overhead 600,000 410,000 100,000 Total manufacturing costs 1,140,000 1,135,000 227,000 Beginning inventory, work in process 90,000 80,000 7,500 Ending inventory, work in process 140,000 125,000 4,500 Cost of goods manufactured 1,090,000 1,090,000 230,000 Beginning inventory, finished goods 200,000 140,000 39,500 x Cost of goods available for sale 1,290,000 1,230,000 247,000 Ending inventory, finished goods Cost of goods sold Sales 100,000 160,000 22,500 1,190,000 1,070,000 224,500 1 720 000 1.600.000 440.000