complete all parts I'll rate

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 Company		Off Company
Materials inventory, December 1	$85,960		$110,890
Materials inventory, December 31	(a)		125,310
Materials purchased	218,340		(a)
Cost of direct materials used in production	230,370		(b)
Direct labor	324,070		249,500
Factory overhead	100,570		124,200
Total manufacturing costs incurred in December	(b)		717,460
Total manufacturing costs	820,050		984,700
Work in process inventory, December 1	165,040		267,240
Work in process inventory, December 31	139,260		(c)
Cost of goods manufactured	(c)		710,800
Finished goods inventory, December 1	145,270		124,200
Finished goods inventory, December 31	152,150		(d)
Sales	1,267,050		1,108,900
Cost of goods sold	(d)		717,460
Gross profit	(e)		(e)
Operating expenses	165,040		(f)
Net income	(f)		246,180

Required:

1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.

Letter	On Company	Off Company
a.	$	$
b.	$	$
c.	$	$
d.	$	$
e.	$	$
f.	$	$

2. Prepare On Company's statement of cost of goods manufactured for December.

On Company
Statement of Cost of Goods Manufactured
For the Month Ended December 31
			$
Direct materials:
	$
	$
		$
Total manufacturing costs incurred during December
Total manufacturing costs			$
			$

3. Prepare On Company's income statement for December.

On Company
Income Statement
For the Month Ended December 31
		$
Cost of goods sold:
	$
	$
		$
		$