Problem 19-3A (Part Level Submission) Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows. Collapse question part (a) Indicate the missing amount for each letter. Case 1 2 Direct materials used $7,700 $ Direct labor 5,380 8,160 Manufacturing overhead 8,370 4,120 Total manufacturing costs 18,030 Beginning work in process inventory 1,410 Ending work in process inventory 2,550 Sales revenue 24,470 Sales discounts 2,530 1,350 Cost of goods manufactured 16,950 21,820 Beginning finished goods inventory 3,230 Goods available for sale 18,050 Cost of goods sold Ending finished goods inventory 3,240 2,510 Gross profit 6,620 Operating expenses 2,930 Net income 4,820