Case A	Case B	Case C
Beginning inventory, raw material		96,000	7,000
Ending inventory, raw material	198,000		33,000
Purchases of raw material	290,000	273,000
Direct material used	230,000	321,000
Direct labor		390,000	71,500
Manufacturing overhead	590,000		98,000
Total manufacturing costs	1,130,000	1,125,000	217,000
Beginning inventory, work in process	88,000	78,000
Ending inventory, work in process		123,000	4,300
Cost of goods manufactured	1,086,000		220,000
Beginning inventory, finished goods	190,000	138,000
Cost of goods available for sale			235,000
Ending inventory, finished goods			21,500
Cost of goods sold	1,180,000	1,062,000
Sales			420,000
Gross margin	528,000	528,000
Selling and administrative expenses		261,000
Income before taxes	390,000		63,000
Income tax expense	98,000	159,000
Net income			36,500