Instructions Several items are omitted from the income statement and ds manufactured statement data for two different companies for the month of December 2016: On Company Off Company 2 Materials inventory, December 1 $65,800.00 $195,300.00 Materials inventory, December 31 4 Materials purchased 5 Cost of direct materials used in production 6 Direct labor 7 Factory overhead 8 | Total manufacturing costs incurred during December 9 Total manufacturing costs 10 Work in process inventory, December 1 1 Work in process inventory, December 31 12 Cost of goods manufactured 13 Finished goods inventory, December 1 4 Finished goods inventory, December 31 15 Sales 91,140.00 282,800.00 317,800.00 387,800.00 148,400.00 577,220.00 256,060.00 1,519,000.00 973,000.00 1,727,320.00 208,320.00 119,000.00 172,200.00 (C)00 224,000.00 197,400.00 1127,000.00 1,532020.00 269,080.00 1,944,320.00