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 $ 130,000 $ 80,000 $ 12,500 Ending inventory, raw material 190,000 40,000 25,000 Purchases of raw material 250,000 265,000 Direct material 190,000 305,000 Direct labor 350,000 67,500 Manufacturing overhead 550,000 90,000 Total manufacturing costs 1,090,000 1,085,000 220,000 Beginning inventory, work in process 80,000 70,000 Ending inventory, work in process 115,000 3,500 Cost of goods manufactured 1,070,000 225,000 Beginning inventory, finished goods 150,000 130,000 Cost of goods available for sale 245,000 Ending inventory, finished goods 17,500 Cost of goods sold 1,140,000 1,030,000 Sales 340,000 Gross margin 520,000 520,000 Selling and administrative expenses 245,000 Income before taxes 350,000 55,000 Income tax expense 90,000 151,000 Net income 32,500