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		$10,090		$
Direct labor		5,350		8,660
Manufacturing overhead		8,830		4,690
Total manufacturing costs				17,090
Beginning work in process inventory		1,200
Ending work in process inventory				4,030
Sales revenue		25,180
Sales discounts		2,710		2,450
Cost of goods manufactured		17,430		22,870
Beginning finished goods inventory				3,560
Goods available for sale		22,830
Cost of goods sold
Ending finished goods inventory		4,020		3,560
Gross profit				7,800
Operating expenses		3,170
Net income				5,520