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

(a) Indicate the missing amount.

		Case
		1		2
Direct materials used		$9,700		$
Direct labor		5,100		8,100
Manufacturing overhead		8,400		4,100
Total manufacturing costs				16,100
Beginning work in process inventory		1,100
Ending work in process inventory				3,100
Sales revenue		25,000
Sales discounts		2,600		1,500
Cost of goods manufactured		17,100		22,100
Beginning finished goods inventory				3,400
Goods available for sale		22,100
Cost of goods sold
Ending finished goods inventory		3,500		2,600
Gross profit				7,100
Operating expenses		2,800
Net income				5,100