The Following Information Was Taken from the Accounting Records of Tomek

The following information was taken from the accounting records of Tomek Manufacturing Company.Unfortunately, some of the data were destroyed by a computer malfunction. $$\begin{array} { l l l } & \text { Case A } & \text { Case B } \\\text { Sales } & \$ 150,000 & ? \\\text { Finished goods inventory, Jan. 1, 2013 } & 35,000 & 28,000 \\\text { Finished goods inventory, Dec. 31,2013 } & 40,000 & ? \\\text { Cost of goods sold } & ? & 61,000\\\text { Gross margin } & 25,000 & 23,000 \\\text { Selling and administrative expenses } & ? & 1,000 \\\text { Operating income } & 10,000 & 22,000 \\\text { Work in process, Jan. 1, 2013 } & ? & 14,000\\\text { Direct material used } & 18,000 & 8,000 \\\text { Direct labor } & 35,000 & 9,000 \\\text { Factory overhead } & 50,000 & ? \\\text { Total manufacturing costs } & ? & 35,000 \\\text { Work in process, Dec. 31, 2013 } & 22,000 & ? \\\text { Cost of goods manufactured } & ? & 45,000\end{array}$$ Required: Calculate the unknowns indicated by question marks.