Supply the missing data in the four cases that follow. Each case is independent of the others: Case 1 2 3 4 Schedule of Cost of Goods Manufactured Direct materials $ 8,800 $ 24,800 $ 12,200 $ 9,200 Direct labour 2,080 11,000 3,380 Manufacturing overhead 14,400 14,900 23,840 Total manufacturing costs 65,600 37,080 Beginning work in process inventory 3,760 4,440 Ending work in process inventory (5,600) (11,520) (2,540) Cost of goods manufactured $ 23,680 $ 35,200 $ 35,500 Income Statement Sales $ 44,000 $ 86,000 $ 77,800 $ 76,300 Beginning finished goods inventory 8,800 14,100 9,880 Cost of goods manufactured 23,680 35,200 35,500 Goods available for sale Ending finished goods inventory 14,400 15,800 7,500 Cost of goods sold 55,940 40,600 Gross margin Selling and administrative expenses 16,000 24,700 Operating income 12,860 12,900