Manufacturing Income Statement, Statement of Cost of Goods Manufactured (a) Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December: On Off Company Company Materials inventory, December 1 $65,650 $82,720 Materials inventory, December 31 93,470 Materials purchased 166,750 (a) Cost of direct materials used in production 175,940 (b) Direct labor 247,500 186,120 Factory overhead 76,810 92,650 Total manufacturing costs incurred in December (b) 535,200 Total manufacturing costs 626,300 626,300 Work in process inventory, December 1 126,050 199,360 Work in process inventory, December 31 106,350 (c) Cost of goods manufactured (c) 530,240 Finished goods inventory, December 1 110,950 92,650 Finished goods inventory, December 31 116,200 (d) Sales 967,680 827,200 Cost of goods sold (d) 535,200 Gross profit (e) Operating expenses 126,050 (f) Net Income (f) 183,640 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company