Sales GM Op Inc DM used DL 150,000 25,000 10,000 18,000 35,000 50,000 22,000 35,000 40,000 FOH WIP-E FG-B FG-E Find: CGS S&A WIP-B TMC CGM CGS GM S&A Exp Op Inc WIP-B DM used DL TMC CGM FG-B 61,000 23,000 1,000 22,000 14,000 8,000 9,000 35,000 45,000 28,000 Find: Sales FOH WIP - E FG - E