1.determine the amount of the misusing items, identifying them by letter. enter all amount as positive numbers.

letter on company. off company a. b. c. d. e. f.

Manufacturing Income Statement, Statement of Cost of Goods Manufactured Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December: On Off Company Company Materials inventory, December 1 $65,800 $195,300 Materials inventory, December 31 (a) 91,140 Materials purchased 282,800 Cost of direct materials used in production 317,800 (a) (b) 577,220 Direct labor 387,800 Factory overhead 148,400 256,060 Total manufacturing costs incurred in December (b) 1,519,000 Total manufacturing costs 973,000 1,727,320 119,000 208,320 Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured 172,200 (c) (c) 1,532,020 269,080 224,000 Finished goods inventory, December 1 Finished goods inventory, December 31 197,400 (d) Sales 1,127,000 Cost of goods sold 1,944,320 1,545,040 (d) Gross profit (e) (e) Operating expenses 117,600 (f) Net income 164,920