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.

		Case
		1		2
Direct materials used		$9,890			$enter a dollar amount	(g)
Direct labor		5,670			8,450
Manufacturing overhead		8,640			5,100
Total manufacturing costs		enter a dollar amount	(a)		16,910
Beginning work in process inventory		1,370			enter a dollar amount	(h)
Ending work in process inventory		enter a dollar amount	(b)		3,750
Sales revenue		25,110			enter a dollar amount	(i)
Sales discounts		2,770			1,990
Cost of goods manufactured		17,830			22,400
Beginning finished goods inventory		enter a dollar amount	(c)		3,590
Cost of goods available for sale		22,740			enter a dollar amount	(j)
Cost of goods sold		enter a dollar amount	(d)		enter a dollar amount	(k)
Ending finished goods inventory		4,200			3,370
Gross profit		enter a dollar amount	(e)		7,340
Operating expenses		2,810			enter a dollar amount	(l)
Net income		enter a dollar amount	(f)		5,580