Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows. (a) Indicate the missing amount for each letter. Case 1 2 Direct materials used Direct labor Manufacturing overhead $9,700 $ 5,100 8,400 8,100 4,100 Total manufacturing costs 16,100 (a) Beginning work in process inventory 1,100 (h) Ending work in process inventory 3,100 (b) Sales revenue 25,000 Sales discounts 2,600 Cost of goods manufactured 17,100 Beginning finished goods inventory Goods available for sale (i) 1,500 22,100 3,400 (c) 22,100 Cost of goods sold (d) (k) Ending finished goods inventory 3,500 2,600 Gross profit 7,100 Operating expenses 2,800 Net income (1) 5,100 (f)