Indicate the missing amount for each letter. 1 Case 2 Direct materials used Direct labor Manufacturing overhead $9.700 (g) 5,100 8,900 8,170 4,130 Total manufacturing costs 16,310 (a) Beginning work in process inventory 1,240 (h) Ending work in process inventory 3,980 (b) Sales revenue 25,680 Sales discounts 2,910 Cost of goods manufactured 17,830 Beginning finished goods inventory (i) 1,500 22,980 3,550 (c) Goods available for sale 22,390 (i)