Determine each of the following missing amounts on the income sheet: Firm A Firm B Beginning Raw Materials 17000 ? Purchases of Raw Materials during year ? 96000 Raw Materials available for use ? 119,000 Ending Raw Materials inventory 12,000 ? Cost of raw materials used 90,000 101,000 Direct Labor Costs Incurred 130,000 ? Variable Manufacturing Overhead Applied ? 34,000 Fixed Manufacturing Overhead Applied 100,000 60,000 Total Manufacturing Costs Incurred 370,000 ? Beginning Work in Process 15,000 7,000 Ending Work in Process ? 266,000 Sales ? 410,000 Beginning finished goods inventory 30,000 ? Cost of Goods Manufactured ? 266,000 Costs of goods available for sale ? 303,000 Ending finished goods inventory 50,000 ? Costs of goods sold ? 273,000 Gross profit 140,000 ? Selling, general, & administrative expenses 68,000 ? Income from operations ? 32,000 Thank you!!