Determine each of the following missing amounts: (Input all amounts as positive values) Firm B Firm A 23,800 $ $ Firm C 58,800 316,400 67,200 83,300 71,400 16,800 126,000 182,000 70,700 445,200 100,800 23,800 42,000 Beginning raw materials inventory Purchases of raw materials during the year Raw materials available for use Ending raw materials inventory Cost of raw materials used Direct labor costs incurred 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 140,000 518,000 21,000 35,000 26,600 22,400 4,900 7,700 186,200 287,000 $ $ 42,000 85,400 186,200 212,100 1,065,400 67,200 70,000 191,100 277,200 196,000 95,200 $ 22,400 $ 124,600