Incomplete manufacturing costs, expenses, and selling data for two different cases are as follows.(a) Indicate the missing amount. Case 1 2Direct materials used $9,700 $Direct labor 5,100 8,100Manufacturing overhead 8,400 4,100Total manufacturing costs 16,100Beginning work in process inventory 1,100 Ending work in process inventory 3,100Sales revenue 25,000 Sales discounts 2,600 1,500Cost of goods manufactured 17,100 22,100Beginning finished goods inventory 3,400Goods available for sale 22,100 Cost of goods sold Ending finished goods inventory 3,500 2,600Gross profit 7,100Operating expenses 2,800 Net income 5,100

Incomplete manufacturing costs:

                                                              Case 1               Case 2

Direct materials used                          $9,700              $3,900

Direct labor                                             5,100                 8,100

Manufacturing overhead                       8,400                 4,100

Total manufacturing costs                  23,200               16,100

Beginning work in process inventory    1,100                 9,100

Ending work in process inventory        7,200                 3,100

Sales revenue                                     25,000              31,500

Sales discounts                                     2,600                 1,500

Cost of goods manufactured               17,100               22,100

Beginning finished goods inventory   5,000                 3,400

Goods available for sale                     22,100              25,500

Cost of goods sold                             18,600              22,900      

Ending finished goods inventory        3,500                 2,600

Gross profit                                          3,800                  7,100

Operating expenses                           2,800                  2,000

Net income                                          1,000                   5,100

Explanation:

To work out the missing figures involves some manoeuvres of the figures, working up or down as the case may be.  For example, to calculate the cost of goods sold in Case 1, I deducted the ending inventory of finished goods from the Goods available for sale.  With this figure, it becomes possible to work out the Gross profit and the Net income.