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 $88,850 (a) Materials inventory, December 1 Materials inventory, December 31 $117,280 132,530 (a) Materials purchased Cost of direct materials used in production 225,680 238,120 334,960 (b) Direct labor 263,880 Factory overhead 103,950 131,350 (b) 758,800 847,620 170,590 Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 1,041,440 282,640 (c) 143,940 (c) 751,760 131,350 (d) 150,160 157,260 1,309,650 (d) Sales 1,172,800 758,800 Cost of goods sold Gross profit Operating expenses (e) (e) 170,590 (f) Net income (0) 260,360 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. $ $ e. S $ f. $ 2. Prepare On Company's statement of cost of goods manufactured for December. 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 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: 0 $