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
|