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	Case B
Sales	$150,000	?
Finished goods inventory, Jan. 1, 2010	$35,000	$28,000
Finished goods inventory, Dec. 31, 2010	$40,000	?
Cost of goods sold	?	$61,000
Gross margin	$25,000	$23,000
Selling and administrative expenses	?	$1,000
Operating Income	$10,000	$22,000
Work-in-Process inventory, Jan. 1, 2010	?	$14,000
Direct material used	$18,000	$8,000
Direct labor	$15,000	$9,000
Factory overhead	$50,000	?
Total manufacturing costs	?	$35,000
Work-in-Process inventory, Dec. 31, 2010	$22,000	?
Cost of goods manufactured	?	$45,000

Required

Calculate the unknowns indicated by question marks.