Determine the missing amount for each letter.

$\backslash$table$[[,,$Case,,$],[,1,,2,],[$Direct materials used,$$9,920,$$$,,($g$)],[$Direct labor,$5,270,,8,640,],[$Manufacturing overhead,$9,020,,5,000,],[$Total manufacturing costs,,$($a$),16,390,],[$Beginning work in process inventory,$1,520,,,($h$)],[$Ending work in process inventory,,$($b$),3,480,],[$Sales revenue,$25,120,,,($i$)],[$Sales discounts,$2,740,,1,690,],[$Cost of goods manufactured,$17,590,,22,240,],[$Beginning finished goods inventory,,$($c$),3,450,],[$Cost of goods available for sale,$22,210,,,($j$)],[$Cost of goods sold,,$($d$),,(k)$