CHECK FIGURE Case 1: Goods available for sale = $68,000 Supply the missing data in the following cases. Each case is independent of the others. Case 1 2 3 $14,500 ? $ 60,000 23,000 44,000 ? $ 5,000 7.000 ? 20,000 $23,000 14.000 19,000 2 25,000 58,500 Direct materials Direct labour Manufacturing overhead Total manufacturing costs Beginning work-in-process inventory Ending work-in-process inventory. Cost of goods manufactured Sales Beginning finished goods inventory 3,500 ? 3.000 4,000 4,000 131,000 201,000 58,000 80,000 ? 8.500 ? 90,000 36,000 10,000 12,500 2 12.000 ? 2 ? ? 47,500 ? 3,500 Cost of goods manufactured Goods available for sale... Ending finished goods inventory.... Cost of goods sold Gross margin Operating expenses Net income ? 67,000 13,000 11,500 ? ? 33,500 ? 4,000 18,500 17,500 ? $ 5,000 ? $ 9,000 $ 4,000