Determine the missing amounts in each of the following independent case Case A Case B Case C 100,000 Beginning inventory, raw material Ending inventory, raw material 8,000 35,000 Purchases of raw material Direct material used 275,000 325,000 400,000 Direct labor 140,000 200,000 300,000 240,000 300,000 600,000 1,140,000 90,000 140,000 1,090,000 200,000 72,500 100,000 227,000 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 1,135,000 80,000 125,000 4,500 230,000 140,000 247,000 22,500 1,190,000 1,070,000 Sales 440,000 530,000 Gross margin Selling and administrative expenses 530,000 265,000 Income before taxes 65,000 400,000 100,000 Income tax expense 161,000 Net income 37,500