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MISSING DATA FOR MANUFACTURING ENTITIES Incomplete information concerning the financial performance of two manufacturing companies is presented below. Company A Company B Work in process, 17/12 $ 10 500 $ 23 500 Work In process, 30//13 (a) 23 800 Direct materials used 35 800 41 250 Direct labour 14 500 (e) Factory overhead Sales Income 250 0DO 224 300 Accounts receivable, 17/12 314 650 417 000 54 150 61 800 Accounts receivable, 30/6/13 Cost of sales 46 800 58 050 Finished goods, 1/7/12 (b) 302 500 Finished goods, 30/6/13 23 500 17 500 Gross profit (c) 16 750 Cost of goods manufactured 15 850 (f) 303 500 (d)