Determine the missing amounts in each of the following independent cases. (Enter all answers as positive value.) Case A Case B Case C Beginning inventory, raw material $ 92,000 $ 6,000 Ending inventory, raw material 196,000 31,000 Purchases of raw material 280,000 271,000 Direct material 220,000 317,000 Direct labor 380,000 70,500 Manufacturing overhead 580,000 96,000 Total manufacturing costs 1,120,000 1,115,000 207,000 Beginning inventory, work in process 86,000 76,000 Ending inventory, work in process 121,000 4,100 Cost of goods manufactured 1,082,000 210,000 Beginning inventory, finished goods 180,000 136,000 Cost of goods available for sale 223,000 Ending inventory, finished goods 20,500 Cost of goods sold 1,170,000 1,054,000 Sales 400,000 Gross margin 526,000 526,000 Selling and administrative expenses 257,000 Income before taxes 380,000 61,000 Income tax expense 96,000 157,000 Net income 35,500