Fill in the missing data \begin{tabular}{|l|r|r|} \hline & Case 1 & Case 2 \\ \hline Direct Materials & $16,000 & $14,000 \\ \hline Direct Labor & $6,000 & $4,000 \\ \hline Manufacturing overhead & $42,000 & $20,000 \\ \hline Total Manufacturing costs & & \\ \hline Work-in-process 1/1 & & $6,000 \\ \hline Work-in-process 12/31 & $4,000 & \\ \hline Cost of goods manufactured & $63,000 & $36,000 \\ \hline Sales & & \\ \hline Finished Goods 1/1 & $100,000 & $50,000 \\ \hline Cost of Goods Available & $18,000 & \\ \hline Finished Goods 12/31 & & $48,000 \\ \hline Cost of Goods Sold & $14,000 & \\ \hline Gross Profit & & $30,000 \\ \hline Operating Expenses & & \\ \hline Net Operating Income & & \\ \hline \end{tabular}