Incomplete manufacturing costs, expenses, and selling data for two different cases for the year ended December $31,2022,$ are as

follows.

$($a$)$

Determine the missing amount for each letter.

Direct materials used

$$9,890$

$($g$)$

Direct labor

$5,670$

$8,450$

Manufacturing overhead

$8,640$

$5,100$

Total manufacturing costs

$($a$)$

$16,910$

Beginning work in process inventory

$1,370$

$($h$)$

Ending work in process inventory

$($b$)$

$3,750$

Sales revenue

$25,110$

$($i$)$

Sales discounts

$2,770$

$1,990$

Cost of goods manufactured

$17,830$

$22,400$

Beginning finished goods inventory

$($c$)$

$3,590$

Cost of goods available for sale

$22,740$

$($j$)$

Cost of goods sold

$($d$)$

$($k$)$

Ending finished goods inventory

$4,200$

$3,370$

Gross profit

$($e$)$

$7,340$

Operating expenses

$2,810$

$($I$)$

Net income

$($f$)$

$5,580$