ervice 5.) wns d i Data Table - X Case 1 Case 2 (in thousands) ced by Accounts receivable, December 31 $ 4,000 $ 1,620 Cost of goods sold A 28,000 Accounts payable, January 1 4,600 2,460 Accounts payable, December 31 Finished-goods inventory, December 31 3,300 3,050 B 5,800 Gross margin ule of co 18,500 C Work-in-process inventory, January 1 2,000 1,600 Work-in-process inventory, December 31 0 4,000 Finished-goods inventory, January 1 10,000 3,000 Direct materials used 17,000 13,000 rred Direct manufacturing labor 4,600 7,100 account fo Manufacturing overhead costs Purchases of direct materials 9,600 D 11,600 13,500 52.000 A 200 any numbe Print Done A tv W X P