Problem 14-03A a-c (Video) (Part Level Submission) Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows. (a) Your answer is partially correct. Try again. Indicate the missing amount for each letter. Case Direct materials used $9,600 Direct labor Manufacturing overhead 5,000 8,000 8,000 4,000 Total manufacturing costs 22,600|a) 16,000 Beginning work in process inventory 1,000 9,000 Ending work in process inventory 6,600](b) 3,000 Sales revenue 24,500 31,200 Sales discounts Cost of goods manufactured 2,500 17,000 1,400 24,000 Beginning finished goods inventory 3,000 3,300 Goods available for sale 22,000 25,300 Cost of goods sold 22,800 16,600 (d) 3,400 Ending finished goods inventory 2,500 Gross profit 5,400 7,000 Operating expenses 2,500 12,000 Net income 2,900 5,000