Determine each of the following missing amounts:

Firm C S 42,000 226,000 51,000 318,000 72,000 Firnm A Firm B Purchases of raw materials during the year Raw materials available for usc Endng rax materals inventory 96,000 119,000 12,000 130,000 Direct labor costs incurred Variable manufacturing overhead applied. Fixed manufacturing overhead applied Total manufacturing costs incurred Beginning work in proCESS Ending work in process Cost of goods manufactured 34,000 60,000 100.000 370,000 15,000 25,000 7.000 11,000 $266,000 $4 10,000 19.000 16,000 Beginning finished goods inventory.. Cost of goods manufactured Castofgoods aval able for sae Ending firishedgoods iventory.. Cost of goods sold Gross profit Seling. genera, andadminstrative expenscs Income from operations 30,000 61,000 266,000 303,000 761 000 50,000 48,000 198,000 S 89,000 . . 273,000 140,000 68,000 32,000