Manufacturing Income Statement, Statement of Cost of Goods Manufactured 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 $69,790 $87,940 Materials inventory, December 31 (a) 99,370 Materials purchased 177,270 (a) Cost of direct materials used in production 187,040 (b) Direct labor 263,110 197,870 Factory overhead 81,650 98,490 Total manufacturing costs incurred in December (b) 568,970 Total manufacturing costs 665,800 665,800 Work in process inventory, December 1 134,000 211,940 Work in process inventory, December 31 113,060 (c) Cost of goods manufactured (c) 563,700 117,950 98,490 Finished goods inventory, December 1 Finished goods inventory, December 31 Sales 123,530 (d) 1,028,700 879,400 Cost of goods sold (d) 568,970 134,000 211,940 Work in process inventory, December 1 Work in process inventory, December 31 113,060 (c) Cost of goods manufactured (c) 563,700 Finished goods inventory, December 1 117,950 98,490 Finished goods inventory, December 31 123,530 (d) Sales 1,028,700 879,400 Cost of goods sold (d) 568,970 Gross profit (e) (e) Operating expenses 134,000 (1) Net income 195,230 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company a. b. C. d. 30 3 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company a. b. C. d. f. 2. Prepare On Company's statement of cost of goods manufactured for December. K On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: 1000 On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: Total manufacturing costs incurred during December Total manufacturing costs 0000 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: 000