Indicate the missing amount for each letter. 1 Direct materials used $9,720 Direct labor 5,970 Manufacturing overhead 8,530 Total manufacturing costs 24,220 (a) Beginning work in process inventory 1,900 Ending work in process inventory 8,770 (b) Sales revenue 25,990 2,610 Sales discounts Cost of goods manufactured Beginning finished goods inventory Goods available for sale 17,350 3,260 (c) 22,240