Problem 14-3A (Part Level Submission) Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows. (a) Indicate the missing amount. Case 1 2 Direct materials used $ 9,872 $ Direct labor 6,096 8,357 Manufacturing overhead 8,741 5,037 Total manufacturing costs 17,092 Beginning work in process inventory 1,705 Ending work in process inventory 3,850 Sales revenue 25,123 Sales discounts 2,771 2,238 Cost of goods manufactured 17,789 22,198 Beginning finished goods inventory 3,976 Goods available for sale 20,269 Cost of goods sold Ending finished goods inventory 3,679 2,866 Gross profit 7,513 Operating expenses 2,820 Net income 5,638