Determine the missing amounts in each of the following independent cases 78,00012.000 24,000 Beginning inventory, raw material Ending inventory, raw material Purchases of raw material Direct material used Direct labor Manufacturing overhead Total manufacturing costs Beginning inventory, work in process Ending inventory, work in process Cost of goods manufactured Beginning inventory, finished goods Cost of goods available for sale Ending inventory, finished goods Cost of goods sold Sales Gross margin Selling and administrative expenses Income before taxes Income tax expense Net income 189,000 245,000264,000 185,000303,000 345,000 67,000 89,000 1,085,000 1,080,000 215,000 545,000 79,00069,000 114,000 3,400 220,000 1,068,000 145,000129,000 239,000 17,000 1,135,000 1,026,000 330,000 519,000519,000 243,000 345,000 54,000 89,000 150,000 32,000