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 $10,060 Direct materials used Direct labor Manufacturing overhead Total manufacturing costs 5,180 8,820 8,290 4,280 17,010 1,410 Beginning work in process inventory Ending work in process inventory 3,660 25,390 Sales revenue Sales discounts Cost of goods manufactured Beginning finished goods inventory 2,730 17,180 1,990 22,900 4,320 Goods available for sale 22,240 Cost of goods sold Ending finished goods inventory Gross profit 3,590 3,010 7,870 Operating expenses 2,820 Net income 5,100