Question 2 of 4 < > Case 2 Direct materials used $10,060 $ 4360 Direct labor 5,260 8,420 Manufacturing overhead 8,900. 4,320 Total manufacturing costs 24,220 17.100 (a) Beginning work in process inventory 1,710 8650 (h) Ending work in process inventory 7890 3,140 (b) Sales revenue 25,440 33110 (i) Sales discounts 2,610 1,560 Cost of goods manufactured 18.040 22.610 Beginning finished goods inventory 4910 3,960 (c) Goods available for sale 22,950 26570 (i) Cost of goods sold 19250 23480 (d) (k) Ending finished goods inventory 3,700 3,090 Gross profit 3580 8,070 (e) 8.33/25 E