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Case $13-31($Algo$)$ Cost of goods manufactured, cost of goods sold, and income statement LO $13-4,13-5,13-7$

Determine each of the following missing amounts:

Note: Input all amounts as positive values

$\backslash$table$[[,$Firm A$,$Firm B$,$Firm C$],[$Beginning raw materials inventory,$10,200,,46,200],[$Purchases of raw materials during the year,,$96,000,248,600],[$Raw materials available for use,,$119,000,],[$Ending raw materials inventory,$7,200,,56,100,-10],[$Cost of raw materials used,$54,000,101,000,],[$Direct labor costs incurred,$78,000,,349,800],[$Variable manufacturing overhead applied,,$34,000,79,200],[$Fixed manufacturing overhead applied,$60,000,60,000,],[$Total manufacturing costs incurred,$222,000,,],[$Beginning work in process,$9,000,7,000,20,900],[$Ending work in process,$15,000,11,000,17,600],[$Cost of goods manufactured,,$266,000,],[$Sales$,,410,000,],[$Beginning finished goods inventory,$18,000,,67,100],[$Cost of goods manufactured,,$266,000,],[$Cost of goods available for sale,,$303,000,837,100],[$Ending finished goods inventory,$30,000,,52,800],[$Cost of goods sold,,$273,000,],[$Gross profit,$84,000,,217,800],[$Selling$,$ general, and administrative expenses,$40,800,,],[$Income from operations,,$32,000,97,900,-10]]$