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

	Firm A	Firm B	Firm C
Beginning raw materials inventory	$20,400		$46,200
Purchases of raw materials during the year		115,200	248,600
Raw materials available for use		142,800
Ending raw materials inventory	14,400		56,100
Cost of raw materials used	108,000	121,200
Direct labor costs incurred	156,000		349,800
Variable manufacturing overhead applied		40,800	79,200
Fixed manufacturing overhead applied	120,000	72,000
Total manufacturing costs incurred	444,000
Beginning work in process	18,000	8,400	20,900
Ending work in process	30,000	13,200	17,600
Cost of goods manufactured		$319,200
Sales		$492,000
Beginning finished goods inventory	36,000		67,100
Cost of goods manufactured		319,200
Cost of goods available for sale		363,600	837,100
Ending finished goods inventory	60,000		52,800
Cost of goods sold		327,600
Gross profit	168,000		217,800
Selling, general, and administrative expenses	81,600
Income from operations		$38,400	$97,900