Determine each of the following missing amounts: Note: Input all amounts as positive values Firm A Firm B Firm C Beginning raw materials inventory $ 15,300 $ 25,200 Purchases of raw materials during the year 124,800 135,600 Raw materials available for use Ending raw materials inventory 154,700 10,800 30,600 Cost of raw materials used 81,000 131,300 Direct labor costs incurred 117,000 190,800 Variable manufacturing overhead applied 44,200 43,200 Fixed manufacturing overhead applied 90,000 78,000 Total manufacturing costs incurred 333,000 Beginning work in process 13,500 9,100 11,400 Ending work in process 22,500 14,300 9,600 Cost of goods manufactured $ 345,800 Sales $ 533,000 Beginning finished goods inventory 27,000 36,600 Cost of goods manufactured 345,800 Cost of goods available for sale 393,900 456,600 Ending finished goods inventory 45,000 28,800 Cost of goods sold 354,900 Gross profit 126,000 118,800 Selling, general, and administrative expenses 61,200 Income from operations S 41,600 $ 53,400