For each of the following independent cases (14), compute the missing values

	Case 1	Case 2	Case 3	Case 4
Beginning raw materials	$7,000	$9,000	$16,000	$55,000
Raw material purchases	63,000	24,500	33,312
Indirect materials issued	1,400	2,000	1,200	1,000
Ending raw materials	2,800	4,500	21,136	46,750
Direct materials used	65,800	27,000	26,976
Direct labor	40,600	43,500	22,480	61,625
Manufacturing overhead	72,800	80,700	24,864	270,865
Total current manufacturing costs	179,200	151,200	74,320
Beginning work in process	57,400	65,200		51,260
Ending work in process			33,000	118,050
Cost of goods manufactured	194,600	159,600	71,380	412,950
Beginning finished goods	100,800		41,520
Ending finished goods	112,000	60,200		198,600
Cost of goods sold	183,400	142,000	90,700	419,700