Please solve this problem:
1 2 Direct materials used Direct labor Manufacturing overhead Total manufacturing costs Beginning work in process inventory Ending work in process inventory $10,060 5,260 8,900 24,220 1,710 4360 8,420 4,320 17,100 5540 7890 3,140 Sales revenue Sales discounts Cost of goods manufactured Beginning finished goods inventory Goods available for sale 25,440 2,610 18,040 4910 1,560 22,610 3,960 22,950 26570 Cost of goods sold Ending finished goods inventory Gross profit Operating expenses 18040 23480 3,700 3,090 4790 8,070 2,910 Net income 1880 5,310