i need Part B solution now i have already part A solution i attacheed here also a). Total Manufacturing cost = Direct material + Direct labor + Manufacturing overhead Total manufacturing cost = 9,700...

a). Total Manufacturing cost = Direct material + Direct labor + Manufacturing overhead

Total manufacturing cost = 9,700 + 5,100 + 8,400

= $23,200

b). Cost of Goods manufactured = Total manufacturing cost + Beginning WIP - Ending WIP

17,100 = 23,200 + 1,100 - Ending WIP

17,100 = 24,300 - Ending WIP

Ending WIP = 6,100

c). Goods available for sale = Cost of goods manufactured + Beginning Finished Goods

22,100 = 17,100 + Beginning Finished goods inventory

Beginning Finished Goods Inventory = 5,000

d). Cost of Goods sold = Goods available for sale - Ending Finished Goods Inventory

Cost of Goods sold = 22,100 - 3,500

= $18,600

e). Gross Profit = Net Sales - Cost of goods sold

= (Sales revenue - Sales discounts) - Cost of goods sold

= (25,000 - 2,600) - 18,600

= 3,800

f). Net Income = Gross Profit - Operating Expense

= 3,800 - 2,800

= 1,000

g). Direct Material Used = Total Manufacturing cost - Direct labor - Manufacturing Overhead

= 16,100 - 8,100 - 4,100

= 3,900

h). Beginning WIP Inventory = Cost of goods manufactured - Total manufacturing cost + Ending WIP Inventory

= 22,100 - 16,100 + 3,100

= 9,100

i). Net sales = Gross Profit + Cost of goods sold

= 7,100 + 22,900

= 30,000

Net sales = Sales revenue - Sales discounts

30,000 = Sales revenue - 1,500

Sales revenue = 31,500

j). Goods available for sale = Cost of Goods manufactured + Beginning Finished Goods Inventory

= 22,100 + 3,400

= 25,500

k). Cost of Goods sold = Goods available for sale - Ending Finished Goods Inventory

= 25,500 - 2,600

= 22,900

l). Operating Expense = Gross Profit - Net Income

= 7,100 - 5,100

= 2,000