Each case is independent. Solve for missing data in alphabetical order. (Hint: Refer to Exhibit 17.6, p. 804 and the WIP table, p. 812.) \begin{tabular}{|c|c|c|c|c|} \hline & Case A & Case B & Case C & Case D \\ \hline Sales & $170,000 & (b) & 220,000 & (b) \\ \hline Direct materials & 30,000 & 42,000 & (f) & 42,000 \\ \hline Direct labor & 10,000 & (c) & 40,000 & (c) \\ \hline Total direct costs & (a) & 64,000 & (e) & 60,000 \\ \hline Conversion cost & (b) & 52,000 & (g) & (g) \\ \hline Manufacturing overhead & 16,000 & (d) & 20,000 & (f) \\ \hline Current manufacturing costs & (c) & (e) & 190,000 & 158,000 \\ \hline Work in process, beginning & 14,000 & 20,000 & (d) & 42,000 \\ \hline Work in process, ending & 10,000 & (f) & 42,000 & (e) \\ \hline Cost of goods manufactured & (d) & 64,000 & (c) & 164,000 \\ \hline Finished goods inventory, beginning & 18,000 & 16,000 & 14,000 & 24,000 \\ \hline Finished goods inventory, ending & 12,000 & (g) & 16,000 & (d) \\ \hline Cost of goods sold & (e) & 70,000 & (b) & 160,000 \\ \hline Gross profit & (f) & (a) & 36,000 & 30,000 \\ \hline Selling and administrative expenses & 40,000 & 30,000 & (a) & (a) \\ \hline Net income & (g) & 44,000 & 24,000 & 12,000 \\ \hline \end{tabular}