Determine the missing amount for each letter.
Case
1
2
Direct materials used
$9,850
$
(g)
Direct labor
5,460
9,060
Manufacturing overhead
9,030
4,350
Total manufacturing costs
(a)
16,870
Beginning work in process inventory
1,490
(h)
Ending work in process inventory
(b)
3,300
Sales revenue
25,200
(i)
Sales discounts
2,720
2,120
Cost of goods manufactured
18,100
22,160
Beginning finished goods inventory
(c)
3,870
Cost of goods available for sale
22,510
(j)
Cost of goods sold
(d)
(k)
Ending finished goods inventory
4,340
2,630
Gross profit
(e)
7,620
Operating expenses
3,350
(l)
Net income
(f)
5,350