Indicate the missing amount for each letter (a-l)

Direct materials used (1) $9,920 (2) $ (g)

Direct labor (1) 5,270 (2) 8,640

Manufacturing overhead (1) 9,020 (2) 5,000

Total manufacturing costs (1) (a) (2) 16,390

Beginning work in process inventory (1) 1,520 (2) (h)

Ending work in process inventory (1)(b) (2)3,480

Sales revenue (1) 25,120 (2) (i)

Sales discounts (1) 2,740 (2)1,690

Cost of goods manufactured (1)17,590 (2) 22,240

Beginning finished goods inventory (1) (c) (2) 3,450

Goods available for sale (1) 22,210 (2) (j)

Cost of goods sold (1)(d) (2)(k)

Ending finished goods inventory (1)3,960 (2) 3,250

Gross profit (1) (e) (2) 7,450

Operating expenses (1) 3,160 (2)(l)

Net income (1) (f) (2) 5,980