Part (2) (5 marks) XYZ company which makes gardening equipment can only find partial information as shown below about its financial transactions for last year. Garden Hose Division (in $ million) Sprinkler Division (in $ million) Direct material used Total manufacturing cost Manufacturing overhead Direct labour 3 7 6 D 1 3 A 6 Ending Work in process B 3 Cost of goods manufactured 7 20 Beginning Work in process 2 E Ending finished goods 2 6 Beginning finished goods 3 F Cost of goods sold C 18 Using the above information, compute the unknown values. Show all subtotals and totals as appropriate.