| Indicate the missing amount for each letter. | | Case | | | 1 | | 2 | Direct materials used | | $10,190 | | | $ | (g) | Direct labor | | 5,130 | | | 8,660 | | Manufacturing overhead | | 8,720 | | | 4,960 | | Total manufacturing costs | | | (a) | | 16,760 | | Beginning work in process inventory | | 1,840 | | | | (h) | Ending work in process inventory | | | (b) | | 3,920 | | Sales revenue | | 25,500 | | | | (i) | Sales discounts | | 2,880 | | | 2,240 | | Cost of goods manufactured | | 18,010 | | | 22,790 | | Beginning finished goods inventory | | | (c) | | 4,140 | | Goods available for sale | | 22,620 | | | | (j) | Cost of goods sold | | | (d) | | | (k) | Ending finished goods inventory | | 3,680 | | | 3,270 | | Gross profit | | | (e) | | 7,750 | | Operating expenses | | 3,250 | | | | (l) | Net income | | | (f) | | 5,990 | | | | | |