For each of the two following cases, fill in the missing figures in letters spaces:

Case 1 Case 2

Sales $12,100 $8,700 Direct material used 700 2,500 Direct labour (a) 250 Prime cost 4,700 (g) Conversion cost 7,300 4,700 Factory overhead (b) (h) Cost of goods manufactured 6,500 (i) Beginning work in process inventory 700 100 Ending work in process inventory (c) 2,000 Beginning finished goods inventory (d) 900 Ending finished goods inventory 2,100 (j) Cost of goods sold (e) 4,500 Gross profit 6,300 (k) Operating expenses (f) 1,300 Net income 2,000 (l)