For each of the following independent cases (1 to 4), compute the missing values. Note: Enter all amounts as positive values. Case 1 Case 2 Case 3 Case 4 Beginning raw materials $ 6,400 $ 23,000 $ 109,000 Raw materials purchases 54,000 10,550 44,640 Indirect materials issued 900 1,500 800 2,600 Ending raw materials 1,500 2,350 94,500 Direct materials used 14.600 32,520 Direct labor 36,000 121,450 Manufacturing overhead applied 55,000 38,850 30,980 541,530 Total current manufacturing costs 76,600 93,200 Beginning work in process 48.000 36,600 101,420 Ending work in process 41,450 236,700 Cost of goods manufactured 134,000 75,800 90,925 835,900 Beginning finished goods 80,000 52,600 Ending finished goods 77,000 32,000 399,000 Cost of goods sold 75,000 112,575 846,400