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	$7,218	$ (G)
Direct Labor	5,444	8,001
Manufacturing Overhead	8,393	3,916
Total Manufacturing Costs	(A)	18,231
Beginning Work in Process Inventory	1,806	(H)
Ending Work in Process Inventory	(B)	3,100
Sales	24,230	(I)
Sales Discounts	2,593	1,040
Cost of Goods Manufactured	16,595	22,392
Beginning Finished Goods Inventory	(C)	3,502
Goods Available for Sale	17,650	(J)
Cost of Goods Sold	(D)	(K)
Ending Finished Goods Inventory	3,485	2,372
Gross Profit	(E)	6,621
Operating Expenses	2,910	(L)
Net Income	(F)	4,522