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 $ 20,000 $ 15,000 Ending inventory, raw material 90,000 30,000 Purchases of raw material 100,000 85,000 Direct material 70,000 95,000 Direct labor 100,000 125,000 Manufacturing overhead 250,000 160,000 Total manufacturing costs 520,000 345,000 340,000 tes Beginning inventory, work in process 35,000 20,000 Ending inventory, work in process 35,000 5,000 Cost of goods manufactured 525,000 350,000 Beginning inventory, finished goods 50,000 40,000 Cost of goods available for sale 370,000 Ending inventory, finished goods 25,000 Cost of goods sold 545,000 330,000 Sales 480,000 Gross margina 255,000 170,000 Selling and administrative expenses 75,000 Income before taxes 150,000 90,000 Income tax expense 40,000 45,000 Net income 55,000