Incomplete information concerning the financial performance of two manufacturing companies is presented below.

		Company A		Company B
Work in process, 1/7/15 Work in process, 30/6/16 Direct materials used Direct labour Factory overhead Sales income Accounts receivable, 1/7/15 Accounts receivable, 30/6/16 Cost of sales Finished goods, 1/7/15 Finished goods, 30/6/16 Gross profit Cost of goods manufactured		$21 000 (a) 71 600 37 000 500 000 629 300 108 300 93 600 (b) 47 000 (c) 31 700 607 000		$47 000 47 600 82 500 (e) 448 600 834 000 123 600 116 100 605 000 35 000 33 500 (f) (d)

Required

Determine the answers to (a) to (f) for the two companies.