Determine the missing amounts in each of the following independent cases.

Note: Enter all answers as positive value.

$\backslash$table$[[,$Case A$,$Case B$,$Case C$],[$Beginning inventory, raw material,,$66,000,9,000],[$Ending inventory, raw material,$183,000,,18,000],[$Purchases of raw material,$215,000,258,000,],[$Direct material,$155,000,291,000,],[$Direct labor,,$315,000,64,000],[$Manufacturing overhead,$515,000,,83,000],[\backslash$table$[[$Total manufacturing costs$]],1$;$055,000,1,050,000,185,000],[$Beginning inventory, work in process,$73,000,63,000,],[$Ending inventory, work in process,,$108,000,2,800],[$Cost of goods manufactured,$1,056,000,,190,000],[$Beginning inventory, finished goods,$115,000,123,000,],[$Cost of goods available for sale,$=,,203,000],[$Ending inventory, finished goods,$-,,14,000],[$Cost of goods sold,$1,105,000,1,002,000,],[$Sales$,3,,270,000],[$Gross margin,$513,000,513,000,],[$Selling and administrative expenses,,$231,000,],[\backslash$table$[[$Income before taxes$]],315,000,,48,000],[\backslash$table$[[$Income tax expense$]],83,000,144,000,$r$],[$Net income,,,$29,000]]$