Determine each of the following missing amounts: (Input all amounts as positive values) Firm A Firm B Firm C Beginning raw materials inventory $ 13,600 $ 58,800 Purchases of raw materials during the year 124,800 316,400 Raw materials available for use Ending raw materials inventory 154,700 9,600 71,400 Cost of raw materials used 72,000 131,300 Direct labor costs incurred 104,000 445,200 Variable manufacturing overhead applied 44,200 100,800 Fixed manufacturing overhead applied 80,000 78,000 Total manufacturing costs incurred 296,000 Beginning work in process 12,000 9,100 26,600 Ending work in process 20,000 14,300 22,400 Cost of goods manufactured $ 345,800 Sales $ 533,000 Beginning finished goods inventory 24,000 85,400 Cost of goods manufactured 345,800 Cost of goods available for sale 393,900 1,065,400 Ending finished goods inventory 40,000 67,200 Cost of goods sold 354,900 Gross profit 112,000 277,200 Selling, general, and administrative expenses 54,400 Income from operations $ 41,600 $ 124,600