Q# 1 - A (3.5 marks) Case 1 case 2 Case 3 Raw Material Beginning inventory 24,600 8,000 45,000 Ending inventory 20,000 12,400 ? Purchases 262,000 ? 248,400 Direct Material used ? 15,000 234,200 Work in process Beginning inventory 11,600 12,560 ? Ending inventory 12,000 12,560 85,200 Finished goods Beginning inventory 254,200 2,800 334,480 Ending inventory ? 4,600 367,400 Cost of goods manufactured 679,200 58,000 1,518,220 Total manufacturing cost 679,600 58,000 1,526,800 Cost of goods sold 760,000 56,200 ? Gross margin 328,000 13,400 1,874,600 Direct labor 173,000 23,200 ? Manufacturing overhead 240,000 19,800 430,600 Sales 1,088,000 69,600 3,359,900 Determine the missing amounts in each of the following independent cases (with out computation answer will not be acceptable)