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5 In its first year of operations, a company has sales of $110.000, ending finished goods inventory of $8,100, variable manufacturing costs of $52.000, and fixed manufacturing costs of $21,000 for the year. Assuming the company uses direct costingr calculate the manufacturing margin for the year. 6 In its first year of operations, a company has sales of $162.000, ending finithed goods inventory of $9,000, variable manufacturing costs of $55,000, and fixed manufacturing costs of 532.000 for the wear, the company pays 1225 commission to its bales force and has fived selling and administrative expenses of 525.000 annually. The company has no other wariable. expenses. Assuming the cortpariy vies direct costing, catculate the mateinal incoine on salet. 7 Using the absorption thethod, calcutate the cost of goods manufactured for the year for Timkon Manufacturing based on the provided following operating results for its recent operations