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 Ending inventory, raw material 82,000 $ 13,000 191,000 26,000 Purchases of raw material 255,000 266,000 Direct material 195,000 307,000 Direct labor 355,000 68,000 Manufacturing overhead Total manufacturing costs 555,000 91,000 1,095,000 1,090,000 225,000 Beginning inventory, work in process 81,000 71,000 Ending inventory, work in process 116,000 3,600 Cost of goods manufactured 1,072,000 230,000 Beginning inventory, finished goods 155,000 131,000 Cost of goods available for sale 251,000 Ending inventory, finished goods 18,000 Cost of goods sold 1,145,000 1,034,000 Sales 350,000 Gross margin 521,000 521,000 Selling and administrative expenses 247,000 Income before taxes 355,000 56,000 Income tax expense Net income 91,000 152,000 33,000