Cost of goods manufactured, cost of goods sold, and income statement Determine each of the following missing amounts: Page 516 Firm A Firm B Firm C Beginning raw materials inventory $ 17,000 $ ? $ 42,000 Purchases of raw materials during the year ? 96,000 226,000 Raw materials available for use ? 119,000 ? Ending raw materials inventory 12,000 ? 51,000 Cost of raw materials used 90,000 101,000 ? Direct labor costs incurred 130,000 ? 318,000 Variable manufacturing overhead applied ? 34,000 72,000 Fixed manufacturing overhead applied 100,000 60,000 ? Total manufacturing costs incurred 370,000 ? ? Beginning work in process 15,000 7,000 19,000 Ending work in process 25,000 11,000 16,000