Determine the missing amounts in each of the following independent cases. Note: Enter all answers as positive value.
[
egin{array}{|c|c|c|c|}
hline
& ext{Case A} & ext{Case B} & ext{Case C} \
hline
ext{Beginning inventory, raw material} & $60,000 & 20,000 & 15,000 \
ext{Ending inventory, raw material} & & 90,000 & 30,000 \
ext{Purchases of raw material} & & 100,000 & 85,000 \
ext{Direct material} & & 70,000 & 95,000 \
ext{Direct labor} & & & 100,000 \
ext{Manufacturing overhead} & & 250,000 & 160,000 \
ext{Total manufacturing costs} & & 520,000 & 345,000 \
ext{Beginning inventory, work in process} & & 35,000 & 20,000 \
ext{Ending inventory, work in process} & & & 35,000 & 5,000 \
ext{Cost of goods manufactured} & & & 525,000 & 350,000 \
ext{Beginning inventory, finished goods} & & 50,000 & 40,000 \
ext{Cost of goods available for sale} & & & & 370,000 \
ext{Ending inventory, finished goods} & & & & 25,000 \
ext{Cost of goods sold} & & 545,000 & 330,000 \
ext{Sales} & & & & 480,000 \
ext{Gross margin} & & 255,000 & 170,000 \
ext{Selling and administrative expenses} & & & 75,000 \
ext{Income before taxes} & & 150,000 & 90,000 \
ext{Income tax expense} & & 40,000 & 45,000 \
ext{Net income} & & & & 55,000 \
hline
end{array}
]
