For each of the following independent cases (1 to 4), compute the missing values.

Beginning raw materials Raw materials purchases Indirect materials issued Ending raw materials Direct materials used Direct labor Manufacturing overhead applied Total current manufacturing costs Beginning work in process Ending work in process Cost of goods manufactured Beginning finished goods Ending finished goods Cost of goods sold 112,175 Case 1 5,800 47,000 700 1,100 38,000 57,000 44,000 137,000 72,000 74,000 Case 2 11 ,250 2,100 4,050 13,500 40,050 78,600 38,600 73,800 30,400 77,000 Case 3 $ 27,000 41,640 1 ,ooo 32,820 30,480 94,600 42,850 90,225 53,100 Case 4 $ 90,000 3,000 95,400 122,550 539,830 101,020 237,000 829,900 398,000 844,400