$281,960.00	$179,000.00
3	Materials inventory, December 31	(a)	178,000.00
4	Materials purchased	712,200.00	341,200.00
5	Cost of direct materials used in production	751,600.00	(a)
6	Direct labor	1,059,200.00	(b)
7	Factory overhead	325,800.00	180,400.00
8	Total manufacturing costs incurred during December	(b)	1,032,000.00
9	Total manufacturing costs	2,677,600.00	1,475,500.00
10	Work in process inventory, December 1	541,000.00	443,500.00
11	Work in process inventory, December 31	452,000.00	(c)
12	Cost of goods manufactured	(c)	1,025,500.00
13	Finished goods inventory, December 1	478,200.00	205,000.00
14	Finished goods inventory, December 31	495,400.00	(d)
15	Sales	4,144,000.00	1,671,000.00
16	Cost of goods sold	(d)	1,053,500.00
17	Gross profit	(e)	(e)
18	Operating expenses	545,000.00	(f)
19	Net income	(f)	382,900.00

Required:
A.	Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.
B.	Prepare Volt Companys statement of cost of goods manufactured for December.*
C.	Prepare Volt Companys income statement for December.* * Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. Less or Plus will automatically appear if it is required. Enter all amounts as positive numbers.

Please help!!