$\backslash$table$[[,$Firm A$,$Firm B$,$Firm C$],[$Beginning raw materials irwentory,$ $15,300,,$$ $25,200],[$Purchases of raw materials during the year,,$144,000,135,600],[$Raw materials available for use,,$178,500,],[$Ending raw materials inventory,$10\mathrm{.}800,,30,600],[$Cost of raw materials used,$81,000,151,500,],[$Direct labor costs incurred,$117,000,,190,800],[$Variable manufacturing overhead applied,,$51,000,43,200],[$Fixed manufacturing overhead applied,$90,000,90,000,],[$Total manufacturing costs incurred,$333,000,,],[$Beginning work in process,$13,500,10,500,11,400],[$Ending work in process,$22,500,16,500,9,600],[$Cost of goods manufactured,,$ $399,000,],[$Sales$,,$$ $615,000,],[$Beginning finished goods inventory,$27,000,,36,600],[$Cost of goods manufactured,,$399,000,],[$Cost of goods available for sale,,$454,500,456,600],[$Ending finished goods inventory,$45,000,,28,800],[$Cost of goods sold,,$409,500,],[$Gross profit,$126,000,,118,800],[$Selling$,$ general, and administrative expenses,$61,200,,],[$Income from operations,,$ $48,000,$$ $53,400]]$