CGS: 61,000, GM: 23,000, S&A Exp: 1000, OP Inc: 22,000, WIP-B: 14,000, DM Usud: 8000, DL:9000, TMC: 35000, CGM: 4500, FG-B: 28000
Find: Sales, FOH, WIP-E, FG-E
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