Given the Following Inventory and Inventory Related Accounts, Solve for the Unknown

Given the following inventory and inventory related accounts, solve for the unknown amounts.
$\begin{array}{lll}&\text { Case } A&\text { Case } B\\\text { Beginning raw materials } & \text { (a) } & \$ 50 \\\text { Raw materials purchases } & \$ 100 & \text { (f) } \\\text { Ending raw materials } & 20 & 30 \\\text { Raw materials transfers } & 80 & 90 \\\text { Beginning work-in-process } & \text { (b) } & 40\\\text { Direct labor } & 30 & (\mathrm{~g}) \\\text { Direct material } & \text { (c) } & 90 \\\text { Manufacturing overhead } & 40 & 20 \\\text { Ending work-in-process } & 50 & 40 \\\text { Work-in-process transfers } & 160 & 130\\\text { Beginning finished goods } & 40 & \text { (h) } \\\text { Transfers in } & \text { (d) } & \text { (i) } \\\text { Ending finished goods } & 30 & 20 \\\text { Cost of goods sold } & \text { (e) } & 120\end{array}$