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 Sprinkler Division (in $ million) (in $ million) 3 6 1 A Direct material used Total manufacturing cost Manufacturing overhead Direct labour Ending Work in process Cost of goods manufactured Beginning Work in process Ending finished goods Beginning finished goods Cost of goods sold B 72230 7 D 3 6 3 20 E 6 F 18 Using the above information, compute the unknown values. Show all subtotals and totals as appropriate.