Direct materials used (is) Direct labor Manufacturing overhead Total manufacturing costs (a) 17,100 Beginning work in process linventory 1,710 (t) Ending work in process ifventory (b) (i) Sales discounts: \begin{tabular}{r|r} \hline 25,440 & \\ \hline 2.610 & 1,560 \\ 18,040 & 22,610 \\ \hline \end{tabular} Cost of goods manufactured Beginning finished goods inventory. Cost of goods available for sale 22.950 (0) Ending finished goods inventory 3.700 3,090 Gross profit (e) 8.070 Operating expenses 2,910 (i) Net income (f) CASE 1 Cost of Goods Manufactured Schedule $ section are as follows: Cash $3.760, Receivables (net) $15,510, Raw Materials $0%0, and Prepald txpen Assets in order of liquidity)