Determine the missing amounts in each of the following independent cases. (Enter all answers as positive value.) Case A Case B Case C $ 66,000 $ 9,000 Beginning inventory, raw material Ending inventory, raw material Purchases of raw material 18,000 183,000 215,000 258,000 155,000 291,000 315,000 64,000 83,000 515,000 1,050,000 185,000 1,055,000 73,000 63,000 108,000 2,800 Direct material 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 190,000 1,056,000 115,000 123,000 203,000 14,000 1,105,000 1,002,000 270,000 513,000 513,000 231,000 Gross margin Selling and administrative expenses Income before taxes Income tax expense Net income 48,000 315,000 83,000 144,000 29,000