Manufacturing Income Statement, Statement of Cost of Goods Manufactured everal items are omited from the income statement and cost of goods manufactured statement data for two different companies for the month of December off Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead $65,800 $195,300 (a) 91,140 282,800 317,800(b) 387,800577,220 148,400 256,060 (