Fill in the Missing Data for Company B

Short Answer

Fill in the missing data for Company B:
$\begin{array}{|l|r|}\hline&\text { Company B }\\\hline \text { Direct materials used } & \$ 9,000 \\\hline \text { Direct labor cost } & 4,000 \\\hline \text { Overhead } & \text { (a) } \\\hline \text { Total manufacturing costs } & 25,000 \\\hline \text { Work in process inventory, Jan. 1 } & 1,000 \\\hline \text { Work in process inventory, Dec. } 31 & 3,500 \\\hline \text { Sales revenue } & 40,000\\\hline \text { Finished goods inventory, Jan. } 1 & \text { (b) } \\\hline \text { Cost of goods manufactured } & \text { (c) } \\\hline \text { Cost of goods available for sale } & \text { (d) } \\\hline \text { Finished goods inventory, Dec. } 31 & 4,000 \\\hline \text { Cost of goods sold } & 26.500\\\hline \text { Gross margin } & \text { (e) } \\\hline \text { Operating expenses } & \text { (f) } \\\hline \text { Net operating income } &5,500\\\hline\end{array}$