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. Direct materials used Direct labor Case 1 $9,780 $ 5,950 8,870 Manufacturing overhead Total manufacturing costs Beginning work in process inventory 1,510 Ending work in process inventory 8,300 4,880 16,210 (a) (h) 3,650 (b) 25,780 Sales revenue Sales discounts 2,810 Cost of goods manufactured 17,970 Beginning finished goods inventory (i) 2,070 22,620 4,030 (c) Cost of goods available for sale 22,860 Cost of goods sold (d) (k) Ending finished goods inventory 3,720 3,110 Gross profit 8,100 (e) Operating expenses 3,510 Net income (1) 5,330 (f)