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		$9,760			$	(g)
Direct labor		5,680			8,810
Manufacturing overhead		8,480			4,620
Total manufacturing costs			(a)		16,570
Beginning work in process inventory		1,460				(h)
Ending work in process inventory			(b)		3,590
Sales revenue		25,330				(i)
Sales discounts		2,790			2,010
Cost of goods manufactured		17,530			22,960
Beginning finished goods inventory			(c)		3,660
Goods available for sale		22,290				(j)
Cost of goods sold			(d)			(k)
Ending finished goods inventory		3,650			3,250
Gross profit			(e)		7,430
Operating expenses		3,290				(l)
Net income			(f)		5,300