Instructions Arora bred in the ous with gray backgrounds Calls with non-gray backgrounds are protected and cannot be edited. Antik (*) will appear to the right of an incomatuntry 3 Materials inventory, December 1 On Company $ O Company $ 195300 91,140 Materials inventory, December 31 March 282,800 (A) Cost of direct induction 317.800 Octo 387,800 577,220 Factory overhead 148,400 256,000 Total manufacturing costs incumed in December 1,519,000 Total manufacturing 973,000 1,727,320 Work in prac inventory, December 1 119,000 208,320 Work in process inventory, December 31 172,200 (C) 1,532 020 Cast of good man/actual Finished goods inventory, December 1 Finished goods inventory, December 31 Cast of goods sold Gr prof Operating p Net incom 224,000 197,400 (5) 1,127,000 1,944 320 (D) 1,545040 (E) 117,800 () Work in process inventory, December 1 Direct m On Company Statement of Coat of Goods Manufactured For the Month Ended December 31 Direct labor Cast of direct main production Factory overt Total manufacturing costs incurred during December Total manufacturing costs Cast of goods manufactured Sak Cast of goods On Company Income Statement For the Month Ended December 31 Cost of find good for s Cast of Graft Opening Net income