For company A, B and C, fill in the missing data. Each company is independent

Income statement
	Company A		Company B		Company C
Sales		(1)	154 400		80 300
Beginning finished goods		(2)	36 300		8 500
Cost of goods manufactured	96 200			(5)	32 600
Ending finished goods	38 000		50 800			(9)
Cost of sales	88 000			(6)	35 300
Gross profit	106 600			(7)		(10)
Operating Expenses		(3)	61 200		21 000
Profit	70 000			(8)		(11)
Beginning work in process	25 800		28 400			(12)
Direct labour	36 500		50 800		12 500
Raw materials used	22 000		42 800		11 800
Factory overhead	28 800		36 600		13 400
Ending work in process		(4)	72 600		14 200