Determine the missing amounts in each of the following independent cases. (Enter all answers as positive value.)

Case A Case B Case C $ $ 92,000 $ 136,000 196,000 46,000 Beginning inventory, raw material Ending inventory, raw material Purchases of raw material Direct material 6,000 31,000 65,500 40,500 271,000 317,000 380,000 70,500 96,000 418,000 280,000 220,000 320,000 580,000 1,120,000 86,000 124,000 1,082,000 180,000 1,115,000 76,000 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 207,000 7,100 4,100 210,000 13,000 223,000 1,262,000 92,000 20,500 121,000 1,070,000 136,000 1,206,000 152,000 1,054,000 1,580,000 526,000 257,000 269,000 202,500 1,170,000 1,696,000 526,000 146,000 380,000 96,000 400,000 197,500 136,500 61,000 Income tax expense 157,000 Net income 35,500