For company X, Y and Z, fill in the missing data. Each company is independent.

Income statement
	Company X		Company Y		Company Z
Sales	$320 000			(5)	120 000
Beginning finished goods		(2)	49 000		7800
Cost of goods manufactured	197 700			(6)	61 350
Ending finished goods	24 000		26 200			(9)
Cost of sales		(1)	784 000		60 000
Gross profit	128 000		336 000			(10)
Operating Expenses		(3)	235 200			(11)
Profit	38 400			(7)	42 000
Beginning work in process	19 300		32 400			(12)
Direct labour		(4)	256 000		42 150
Raw materials used	18 750		124 000		6150
Factory overhead	159 750		385 800		13 900
Ending work in process	21 600			(8)	5600