Determine the missing amounts in each of the following independent cases. Case A Case B Case C Beginning inventory, raw material 62,000 8,000 Ending inventory, raw material 181,000 16,000 Purchases of raw material Direct material used 205,000 256,000 145,000 287,000 Direct labor 305,000 63,000 Manufacturing overhead 505,000 81,000 Total manufacturing costs 1,045,000 1,040,000 175,000 Beginning inventory, work in process 71,000 61,000 Ending inventory, work in process 106,000 2,600 Cost of goods manufactured 1,052,000 180,000 Beginning inventory, finished goods 105,000 121,000 Cost of goods available for sale 191,000 Ending inventory, finished goods 13,000 Cost of goods sold 1,095,000 994,000 Sales 250,000 Gross margin 511,000 511,000 Selling and administrative expenses 227,000 Income before taxes 305,000 46,000 Income tax expense 81,000 142,000 Net income 28,000