For each of the following independent cases (1 to 4), compute the missing values. (Enter all amounts as positive values.) Case 1 Case 2 Case 3 Case 4 Beginning raw materials $ 5,700 $ 25,000 $ 106,000 Raw materials purchases 54,000 11,850 42,640 Indirect materials issued 500 2,100 600 2,400 Ending raw materials 1,300 4,250 95,400 Direct materials used 13,900 33,520 Direct labor 35,000 121,850 Manufacturing overhead applied 57,000 39,250 30,380 540,330 Total current manufacturing costs 77,600 94,600 Beginning work in process 44,000 42,600 101,320 Ending work in process 41,250 237,700 Cost of goods manufactured 131,000 74,800 90,325 829,900 Beginning finished goods 77,000 53,800 Ending finished goods 72,000 30,100 398,200 Cost of goods sold 74,000 112,075 849,400