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

Case A Case B Case C Beginning inventory, rew material 70,000 10,000 Ending inventory, raw material 20,000 Purchases of raw material 225,000260,000 165,000295,000 Direct msterial used 325,000 65,000 Direct labor Manufacturing overhead 525,000 85,000 Total manufacturing costs 1,065,0001,060,000195,000 Beginning inventory. work in process 75,00065,000 3,000 Ending inventory, work in process 110,000 Cost of goods manufactured 1,080,00O 200,000 Beginning inventory. finished goods 125,000 125,000 Cost of goods available for sale 215,000 15,.000 Ending inventory, finished goods Cost of goods sold 1,115,0001,010,000 Sales 290,000 Gross margin 515,000515,000 Selling and administrative expenses 235,000 Income before taxes 325,000 50,000 Income tax expense 85,000 146,000 Net income 30,000