For each of the following independent cases (1’4), compute the missing values.
| Case 1 | Case 2 | Case 3 | Case 4 | |
| Beginning raw materials | $5,300 | $20,000 | $91,000 | |
| Raw material purchases | 45,000 | 12,250 | 51,640 | |
| Indirect materials issued | 900 | 2,300 | 800 | 3,700 |
| Ending raw materials | 1,100 | 4,150 | 94,600 | |
| Direct materials used | 15,200 | 33,620 | ||
| Direct labor | 34,000 | 28,050 | 30,300 | 122,650 |
| Manufacturing overhead | 62,000 | 39,350 | 29,980 | 540,930 |
| Total current manufacturing costs | 82,600 | 93,900 | ||
| Beginning work in process | 46,000 | 40,600 | 101,520 | |
| Ending work in process | 41,650 | 238,000 | ||
| Cost of goods manufactured | 134,000 | 75,800 | 89,625 | 830,900 |
| Beginning finished goods | 74,000 | 53,300 | ||
| Ending finished goods | 76,000 | 31,900 | 398,700 | |
| Cost of goods sold | 77,000 | 111,975 | 844,400 |