The following information was taken from the accounting records of Tomek Manufacturing Company. Unfortunately, some of the data were destroyed by a computer malfunction.

	Case A
Sales	?
Finished goods inventory, Jan. 1, 2013	28,000
Finished goods inventory, Dec. 31, 2013	?
Cost of goods sold	61,000
Gross margin	23,000
Selling and administrative expenses	1,000
Operating income	22,000
Work in process, Jan. 1, 2013	14,000
Direct materials used	8,000
Direct labor	9,000
Factory overhead	?
Total manufacturing costs	35,000
Work in process, Dec. 31, 2013	?
Cost of goods manufactured	45,000

Required: Calculate the unknowns indicated by question marks.