\begin{tabular}{|c|c|c|c|c|c|c|} \hline & \multicolumn{2}{|c|}{ Firm A } & \multicolumn{2}{|r|}{ Firm B } & \multicolumn{2}{|c|}{ Firm C } \\ \hline Beginning raw materials inventory & $ & 13,600 & & & $ & 58,800 \\ \hline Purchases of raw materials during the year & & 68,000 & & 144,000 & & 316,400 \\ \hline Raw materials available for use & & & & 178,500 & & \\ \hline Ending raw materials inventory & & 9,600 & & & & 71,400 \\ \hline Cost of raw materials used & & 72,000 & & 151,500 & & \\ \hline Direct labor costs incurred & & 104,000 & & & & 445,200 \\ \hline Variable manufacturing overhead applied & & 40,000 & & 51,000 & & 100,800 \\ \hline Fixed manufacturing overhead applied & & 80,000 & & 90,000 & & \\ \hline Total manufacturing costs incurred & & 296,000 & & & & 546,000 \\ \hline Beginning work in process & & 12,000 & & 10,500 & & 26,600 \\ \hline Ending work in process & & 20,000 & & 16,500 & & 22,400 \\ \hline Cost of goods manufactured & $ & 288,000 & $ & 399,000 & $ & 550,200 \\ \hline Sales & $ & 384,000 & $ & 615,000 & & \\ \hline Beginning finished goods inventory & & 24,000 & & & & 85,400 \\ \hline Cost of goods manufactured & & 288,000 & & 399,000 & & \\ \hline Cost of goods available for sale & & & & 454,500 & & 1,065,400 \\ \hline Ending finished goods inventory & & 40,000 & & & & 67,200 \\ \hline Cost of goods sold & & & & 409,500 & & 998,200 \\ \hline Gross profit & & 112,000 & & & & 277,200 \\ \hline Selling, general, and administrative expenses & & 54,400 & & & & \\ \hline Income from operations & $ & 57,600 & $ & 48,000 & $ & 124,600 \\ \hline \end{tabular}