everal 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	$85,120		$108,950
Materials inventory, December 31	(a)		123,110
Materials purchased	216,200		(a)
Cost of direct materials used in production	228,120		(b)
Direct labor	320,900		245,140
Factory overhead	99,590		122,020
Total manufacturing costs incurred in December	(b)		704,910
Total manufacturing costs	812,040		967,480
Work in process inventory, December 1	163,430		262,570
Work in process inventory, December 31	137,890		(c)
Cost of goods manufactured	(c)		698,370
Finished goods inventory, December 1	143,850		122,020
Finished goods inventory, December 31	150,660		(d)
Sales	1,254,670		1,089,500
Cost of goods sold	(d)		704,910
Gross profit	(e)		(e)
Operating expenses	163,430		(f)
Net income	(f)		241,870

Required:

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

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

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