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Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December 2016: Prius 1 Company 2 Materials inventory, December 1 3 Materials inventory, December 31 $280,280.00 (a) Volt Company $177,000.00 180,000.00 4 Materials purchased 712,800.00 5 Cost of direct materials used in production 752,400.00 (a) 1,058,400.00 (b) 6 Direct labor 7 Factory overhead 8 Total manufacturing costs incurred during December 9 Total manufacturing costs 327,600.00 (b) 342,000.00 180,000.00 1,035,000.00 2,678,400.00 1,477,500.00 10 Work in process inventory, December 1 540,000.00 442,500.00 11 Work in process inventory, December 31 453,600.00 12 Cost of goods manufactured (c) 13 Finished goods inventory, December 1 475,200.00 14 Finished goods inventory, December 31 496,800.00 15 Sales 4,140,000.00 16 Cost of goods sold (d) 17 Gross profit (e) 18 Operating expenses 19 Net income 540,000.00 (f) (c) 1,024,500.00 204,000.00 (d) 1,675,500.00 1,051,500.00 (e) (f) 384,000.00 A. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Lette Prius r a. b. c. d. e. f. Company Volt Company $ $ $ $ $ $ $ $ $ $ $ $