Book Print Item Un UL Company Company laterials inventory, December 1 $56,220 $73,090 Taterials inventory, December 31 (a) 82,590 Materials purchased 142,800 (a) Cost of direct materials used in production 150,670 (b) Direct labor 211,950 164,450 Factory overhead 65,780 81,860 Total manufacturing costs incurred in December (b) 472,890 Total manufacturing costs 536,340 536,340 Work in process inventory, December 1 Work in process inventory, December 31 107,940 176,150 91,080 (c) Cost of goods manufactured (c) 468,510 Finished goods inventory, December 1 Finished goods inventory, December 31 95,010 81,860 99,510 Sales (d) 730,900 828,680 Cost of goods sold (d) 472,890 Gross profit (e) Operating expenses (e) 107,940 Net income 162,260 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amou Letter On Company Off Company a. 48,350 236,080 b. 428,400 S 226,580 d. 5 258,010 95,750