Determine the missing amounts in each of the following independent cases. Case A Case B 92,000 Case C 6,000 31,000 196,000 280,000 220,000 271,000 317,000 380,000 580,000 1,120,000 86,000 70,500 96,000 207,000 1,115,000 76,000 121,000 Beginning inventory, raw material Ending inventory, raw material Purchases of raw material Direct material used 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 Gross margin Selling and administrative expenses Income before taxes 4,100 210,000 1,082,000 180,000 136,000 223,000 20,500 1,170,000 1,054,000 400,000 526,000 526,000 257,000 61,000 380,000 96,000 Income tax expense 157,000 Net income 35,500