PR $2-41($Algo$)$ Incomplete Data; Manufacturing Costs $($LO $2-2,2-5)$

Determine the missing amounts in each of the following independent cases.

Note: Enter all answers as positive value.

$\backslash$table$[[,$Case A$,$Case B$,$Case C$],[$Beginning inventory, raw material,$ $ $128,000,$$ $76,000,$$ $11,500],[$Ending inventory, raw material,$188,000,,23,000],[$Purchases of raw material,$240,000,263,000,],[$Direct material,$180,000,301,000,],[$Direct labor,,$340,000,66,500],[$Manufacturing overhead,$540,000,,88,000],[$Total manufacturing costs,$1,080,000,1,075,000,210,000],[$Beginning inventory, work in process,$78,000,68,000,],[$Ending inventory, work in process,,$113,000,3,300],[$Cost of goods manufactured,$1,066,000,,215,000],[$Beginning inventory, finished goods,$140,000,128,000,],[$Cost of goods available for sale,,,$233,000],[$Ending inventory, finished goods,,,$16,500],[$Cost of goods sold,$1,130,000,1,022,000,],[$Sales$,,,320,000],[$Gross margin,$518,000,518,000,],[$Selling and administrative expenses,,$241,000,],[$Income before taxes,$340,000,,53,000],[$Income tax expense,$88,000,149,000,],[$Net income,,,$31,500]]$