Use the following formulas to solve the problem below: FG Begin Inv + COGM COGS = FG End Inv DM Used + DL + MOH = Total Manufacturing costs Material BI + Purchases Materials Used = Material End Inv Material BI + Purchases Material Used = Material End Inv WIP Begin Inv + Total Manufacturing Cost COGM = WIP End Inv Revenue COGS = Gross Margin

Required: Use the data given to find the unknown values for each independent company. The values refer to one year amounts for each company. Account Company A Company B Company C Sales Revenue 70,100 1,088,000 3,359,900 Gross Margin 13,900 328,000 1,874,600 Direct Materials 15,000 (c) 234,200 Work in process, jan. 1 12,560 11,600 (e) Work in process, dec 31 12,560 12,000 85,200 Manufacturing overhead 19,800 240,000 430,600 Total manufacturing costs 58,000 679,600 1,526,800 Direct labor 23,200 173,000 (g) Finished goods inventory, jan. 1 2800 254,200 334,480 Finished goods inventory, dec 31 4600 (b) 367,400 Cost of Goods Sold 56,200 760,000 (f) Cost of goods manufactured during year 58,000 679,200 1,518,220 Raw materials purchases (a) 262,000 248,400 Raw materials inventory, jan 1 8000 24,600 45,000 Raw materials inventory, dec 31 12,400 20,000 (d)