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

Determine each of the following missing amounts: (Input all amounts as positive values) Firm A Firm B Firm C Beginning raw materials inventory 17,000 50,400 86,400 271,200 Purchases of raw materials during the year Raw materials available for use 107,100 Ending raw materials inventory 12,000 61,200 Cost of raw materials used 90,000 90,900 130,000 381,600 Direct labor costs incurred 30,600 Variable manufacturing overhead applied 86,400 54,000 Fixed manufacturing overhead applied 100,000 370,000 Total manufacturing costs incurred Beginning work in process 15,000 6,300 22,800 25,000 Ending work in process 9,900 19,200 Cost of goods manufactured 239,400 369,000 Sales Beginning finished goods inventory 30,000 73,200 Cost of goods manufactured 239,400 Cost of goods available for sale 913,200 272,700 Ending finished goods inventory 50,000 57,600 Cost of goods sold 245,700 237,600 140,000 Gross profit Selling, general, and administrative expenses 68,000 Income from operations 28,800 106,800 %24