Determine the missing amounts in each of the following independent cases. Case B $ 20,000 Beginning inventory, raw material Case A $ 60,000 90,000 100,000 70,000 Case C $ 15,000 30,000 Ending inventory, raw material Purchases of raw material Direct material 85,000 95,000 100,000 Direct labor Manufacturing overhead 125,000 160,000 340,000 250,000 520,000 35,000 Total manufacturing costs 345,000 20,000 35,000 5,000 350,000 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 525,000 50,000 40,000 370,000 25,000 545,000 330,000 Sales 480,000 Gross margin 255,000 170,000 75,000 90,000 Selling and administrative expenses Income before taxes Income tax expense Net income 150,000/ 40,000 45,000 55,000