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For each of the following independent cases (14), compute the missing values.

	Case 1		Case 2		Case 3		Case 4
Beginning raw materials	6800				22000			92000
Raw material purchases	53000		11150		51640
Indirect materials issued	800		1300		1200			3500
Ending raw materials	1800		3150					94100
Direct materials used					32920
Direct labor	38000
Manufacturing overhead applied	59000	40150			30980			123050
Total current manufacturing costs					94700			540130
Beginning work in process	51000		38600					101820
Ending work in process					41450			237400
Cost of goods manufactured	134000		72800			91125		828900
Beginning finished goods	76000					53500
Ending finished goods	76000		30900					398100
Cost of goods sold						112975		846400