Instructions Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of May: 1 2 Materials inventory, May 1 3 Materials inventory, May 31 4 Materials purchased 5 Cost of direct materials used in production 6 Direct labor 7 Factory overhead 8 Total manufacturing costs incurred in May 9 Total manufacturing costs 10 Work in process inventory, May 1 11 Work in process inventory, May 31 12 Cost of goods manufactured 13 Finished goods inventory, May 1 14 Finished goods inventory, May 31 Rainier Company Yakima Company $281,680.00 $179,000.00 (a) 175,500.00 714,000.00 341,500.00 752,400.00 (a) 1,058,800.00 (b) 325,400.00 178,600.00 (b) 1,038,000.00 2,677,200.00 1,481,500.00 540,600.00 443,500.00 453,200.00 (c) (c) 1,025,500.00 477,800.00 201,500.00 496,400.00 (d)