Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows.

Indicate the missing amount for each letter.

1

2

Direct materials used$10,060$

(g)Direct labor5,2608,420Manufacturing overhead8,9004,320Total manufacturing costs

(a)17,100Beginning work in process inventory1,710

(h)Ending work in process inventory

(b)3,140Sales revenue25,440

(i)Sales discounts2,6101,560Cost of goods manufactured18,04022,610Beginning finished goods inventory

(c)3,960Goods available for sale22,950

(j)Cost of goods sold

(d)

(k)Ending finished goods inventory3,7003,090Gross profit

(e)8,070Operating expenses2,910

(l)Net income

(f)5,310