Indicate the missing amount.

Case
1	2
Direct materials used	$9,850	$
Direct labor	5,460	9,060
Manufacturing overhead	9,030	4,350
Total manufacturing costs		16,870
Beginning work in process inventory	1,490
Ending work in process inventory		3,300
Sales revenue	25,200
Sales discounts	2,720	2,120
Cost of goods manufactured	18,100	22,160
Beginning finished goods inventory		3,870
Goods available for sale	22,510
Cost of goods sold
Ending finished goods inventory	4,340	2,630
Gross profit		7,620
Operating expenses	3,350
Net income		5,350