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Indicate the missing amount.
Case
1
2
Direct materials used
$10,097
$
Direct labor
5,121
8,418
Manufacturing overhead
9,072
4,732
Total manufacturing costs
17,078
Beginning work in process inventory
1,334
Ending work in process inventory
3,237
Sales revenue
25,726
Sales discounts
2,987
2,405
Cost of goods manufactured
17,958
22,405
Beginning finished goods inventory
3,494
Goods available for sale
20,284
Cost of goods sold
Ending finished goods inventory
4,334
3,441
Gross profit
7,922
Operating expenses
3,108
Net income
5,563
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