Determine each of the following missing amounts (Input all amounts as positive values):

Firm A Firm B Firm C 10,200 Beginning raw materials inventory Purchases of raw materials during the year Raw materials available for use 42,000 105,600 226,000 130,900 7,200 54,000 78,000 51,000 Ending raw materials inventory Cost of raw materials used Direct labor costs incurred 111,100 318,000 72,000 37,400 Variable manufacturing overhead applied Fixed manufacturing overhead applied Total manufacturing costs incurred Beginning work in process Ending work in process Cost of goods manufactured Sales Beginning finished goods inventory Cost of goods manufactured Cost of goods available for sale Ending finished goods inventory Cost of goods sold Gross profit Selling, general, and administrative expenses Income from operations 60,000 222,000 9,000 15,000 66,000 19,000 7,700 12,100 292,600 451,000 16,000 18,000 61,000 292,600 333,300 761,000 30,000 48,000 300,300 84,000 198,000 40,800 35,200 $ 89,000