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. Case A Case B Case C Beginning inventory, raw material $ 66,000 $ 9,000 Ending inventory, raw material Purchases of raw material 183,000 18,000 215,000 258,000 Direct material 155,000 291,000 Direct labor 315,000 64,000 Manufacturing overhead 515,000 83,000 Total manufacturing costs 1,055,000 1,050,000 185,000 Beginning inventory, work in process 73,000 63,000 Ending inventory, work in process 108,000 2,800 Cost of goods manufactured 1,056,000 190,000 Beginning inventory, finished goods 115,000 123,000 Cost of goods available for sale 203,000 Ending inventory, finished goods 14,000 Cost of goods sold 1,105,000 1,002,000 Sales 270,000 Gross margin 513,000 513,000 Selling and administrative expenses 231,000 Income before taxes 315,000 48,000