For each of the following cases, find the missing data. Each case is independent of the others.

Case 1

Case 2

Case 3

Beginning direct materials

$5,000

$3,000

$3,000

Purchases of direct materials

17,000

45,000

10,000

Ending direct materials

(a)

7,000

(m)

Direct materials used

(b)

(f)

6,000

Direct labor

16,000

(g)

4,000

Factory overhead

3,000

20,000

6,000

Total manufacturing costs

(c)

85,000

(n)

Beginning work in process

6,000

6,000

5,000

Ending work in process

6,000

4,000

(o)

Cost of goods manufactured

23,000

(h)

10,000

Case 1

Case 2

Case 3

Sales

52,000

125,000

23,000

Beginning finished goods

8,000

7,000

7,000

Cost of goods manufactured

23,000

(i)

10,000

Ending finished goods

(d)

(j)

6,000

Cost of goods sold

27,000

(k)

(p)

Gross profit

(e)

60,000

(q)

Selling and administrative expenses

5,000

8,500

4,000

Net income

20,000

(l)

8,000