Determine each of the following missing amounts:

Note: Input all amounts as positive values

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}$

$\backslash$hline & Firm A & Firm B & Firm C $\backslash \backslash$

$\backslash$hline Beginning raw materials inventory & $\backslash$$ $22,100$ & & $\backslash$$ $29,400\backslash \backslash$

$\backslash$hline Purchases of raw materials during the year & $110,500$ & $134,400$ & $158,200\backslash \backslash$

$\backslash$hline Raw materials available for use & $132,600$ & $166,600$ & $187,600\backslash \backslash$

$\backslash$hline Ending raw materials inventory & $15,600$ & & $35,700\backslash \backslash$

$\backslash$hline Cost of raw materials used & $117,000$ & $141,400$ & $151,900\backslash \backslash$

$\backslash$hline Direct labor costs incurred & $169,000$ & & $222,600\backslash \backslash$

$\backslash$hline Variable manufacturing overhead applied & & $47,600$ & $50,400\backslash \backslash$

$\backslash$hline Fixed manufacturing overhead applied & $130,000$ & $84,000$ & $\backslash \backslash$

$\backslash$hline Total manufacturing costs incurred & $481,000$ & $273,000$ & $\backslash \backslash$

$\backslash$hline Beginning work in process & $19,500$ & $9,800$ & $13,300\backslash \backslash$

$\backslash$hline Ending work in process & $32,500$ & $15,400$ & $11,200\backslash \backslash$

$\backslash$hline Cost of goods manufactured & $\backslash$$ $468,000$ & $\backslash$$ $372,400$ & $\backslash \backslash$

$\backslash$hline Sales & & $\backslash$$ $574,000$ & $\backslash \backslash$

$\backslash$hline Beginning finished goods inventory & $39,000$ & & $42,700\backslash \backslash$

$\backslash$hline Cost of goods manufactured & $372,400\backslash (\backslash$times $\backslash )$ & $372,400$ & $\backslash \backslash$

$\backslash$hline Cost of goods available for sale & $507,000$ & $424,200$ & $532,700\backslash \backslash$

$\backslash$hline Ending finished goods inventory & $65,000$ & & $33,600\backslash \backslash$

$\backslash$hline Cost of goods sold & $442,000$ & $382,200$ & $\backslash \backslash$

$\backslash$hline Gross profit & $182,000$ & & $138,600\backslash \backslash$

$\backslash$hline Selling, general, and administrative expenses & $88,400$ & $137,200\backslash (\backslash$times $\backslash )$ & $76,300\backslash \backslash$

$\backslash$hline Income from operations & $\backslash$$ $93,600$ & $\backslash$$ $44,800$ & $\backslash$$ $62,300\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$