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:
$\begin{array}{lll}&\text { Case A } & \text { Case B }\\\text { Beginning raw materials } & \$ 10 & \$ 30 \\\text { Raw materials purchases } & 100 & 70 \\\text { Ending raw materials } & 70 & 50 \\\text { Raw materials transfers } & \text { (a) } & \text { (f) } \\\text { Beginning work-in-process } & 50 & 40 \\\text { Direct labor } & 50 & \text { (g) } \\\text { Direct material } & \text { b) } & 10 \\\text { Manufacturing overhead } & 10 & 10 \\\text { Ending work-in-process } & 40 & 100 \\\text { Work-in-process transfers } & \text { (c) } & 20 \\\text { Beginning finished goods } & 10 & 100 \\\text { Transfers in } & \text { (d) } & 30 \\\text { Ending finished goods } & 100 & \text { (h) }\end{array}$