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

Indicate the missing amount for each letter. Case 1 2 Direct materials used $10,190 55 (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 I:| (h) Ending work in process inventory (b) 3,920 Sales discounts 2,880 2,240 Cost of goods manufactured 18,010 22,790 Beginning nished goods inventory (c) 4,140 Goods available for sale 22,620 (j) (d) l: (kl l Cost of goods sold Beginning finished goods inventory 7,870 (c) 4,140 Goods available for sale 22,620 (i) Cost of goods sold (d) (k) Ending finished goods inventory 3,680 3,270 Gross profit (e) 7,750 Operating expenses 3,250 (1) Net income (f ) 5,990 eTextbook and Media