Determine the missing amounts in each of the following independent cases

		Case A		Case B		Case C
Beginning inventory, raw material	$	X	$	21,000	$	15,000
Ending inventory, raw material		90,000		X		30,000
Purchases of raw material		100,000		86,000		X
Direct material		71,000		95,000		X
Direct labor		X		100,000		125,000
Manufacturing overhead		250,000		X		160,000
Total manufacturing costs		520,000		345,000		340,000
Beginning inventory, work in process		35,000		20,000		X
Ending inventory, work in process		X		35,000		5,000
Cost of goods manufactured		525,000		X		350,000
Beginning inventory, finished goods		50,000		40,000		X
Cost of goods available for sale		X		X		370,000
Ending inventory, finished goods		X		X		25,000
Cost of goods sold		545,000		330,000		X
Sales		X		X		480,000
Gross margin		255,000		170,000		X
Selling and administrative expenses		X		75,000		X
Income before taxes		150,000		X		90,000
Income tax expense		40,000		45,000		X
Net income		X		X		55,000