Determine the missing amounts in each of the following independent cases.

	Case A	Case B	Case C
Beginning inventory, raw material		98,000	7,500
Ending inventory, raw material	199,000		34,000
Purchases of raw material	295,000	274,000
Direct material used	235,000	323,000
Direct labor		395,000	72,000
Manufacturing overhead	595,000		99,000
Total manufacturing costs	1,135,000	1,130,000	222,000
Beginning inventory, work in process	89,000	79,000
Ending inventory, work in process		124,000	4,400
Cost of goods manufactured	1,088,000		225,000
Beginning inventory, finished goods	195,000	139,000
Cost of goods available for sale			241,000
Ending inventory, finished goods			22,000
Cost of goods sold	1,185,000	1,066,000
Sales			430,000
Gross margin	529,000	529,000
Selling and administrative expenses		263,000
Income before taxes	395,000		64,000
Income tax expense	99,000	160,000
Net income			37,000