cost of goods manufactured. any help is appreciated.

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 Off On Company $72,430 Company $99,230 183,970 112,130 (a) (b) 194,110 273,060 84,740 223.270 111,140 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred in December