Indicate the missing amount. Case Direct materials used $10,100 3630 Direct labor Manufacturing overhead Total manufacturing costs 5,380 8,580 8,270 4,210 24060 16,110 Beginning work in process inventory 1,950 9660 Ending work in process inventory 7960 3,160 Sales revenue Sales discounts Cost of goods manufactured 25,860 2,870 18,050 32950 2,060 22,610 4,310 Beginning finished goods inventory 4400 Goods available for sale 22,450 T 26920 Cost of goods sold 18170 4,280 Ending finished goods inventory Gross profit 23340 3,580 7,550 9 4820 Operating expenses 2 ,900 1770 Net income 1920 1920 5,780 5,780 Prepare an income statement for Case 1. CASE 1 Income Statement Sales Revenue 25860 Less Sales Discounts 2870 Net Sales 22990 Finished Goods Inventory, Beginning Cost of Goods Manufactured Finished Goods Inventory, Ending