Fill in the missing data for company c.

Direct Materials Used : $9000

Direct Labor Cost : $4000

Overhead: (a)

Total Manufacturing Costs : $25,000

Work In Process Jan 1: $1,000

Work In Process Dec 31: $3500

Sales Revenue : $40,000

Finished Goods Jan 1: (b)

Cost of Goods Manufactured: (c)

Cost of Goods available for Sale : (d)

Finished Goods Dec 31: $4000

Cost of Goods Sold: $26,500

Gross Margin: (e)

Operating Expenses : (f)

Net Operating Income: $5500