Problem 14-3A (Part Level Submission) Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows. Indicate the missing amount. Case 1 2 Direct materials used $9,840 $ 5,350 9,020 4,380 8,670 Direct labor Manufacturing overhead Total manufacturing costs Beginning work in process inventory 23870 16,700 1,840 Ending work in process inventory 4,000 Sales revenue 25,790 1,680 2,660 17,580 22,230 3,570 Sales discounts Cost of goods manufactured Beginning finished goods inventory Goods available for sale Cost of goods sold Ending finished goods inventory Gross profit 22,700 3,930 3,220 7,210 Operating expenses 3,270 Net income 5,450