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 Company		Off Company
Materials inventory, December 1	$57,550		$73,090
Materials inventory, December 31	(a)		82,590
Materials purchased	146,180		(a)
Cost of direct materials used in production	154,230		(b)
Direct labor	216,960		164,450
Factory overhead	67,330		81,860
Total manufacturing costs incurred in December	(b)		472,890
Total manufacturing costs	549,020		649,040
Work in process inventory, December 1	110,500		176,150
Work in process inventory, December 31	93,230		(c)
Cost of goods manufactured	(c)		468,510
Finished goods inventory, December 1	97,260		81,860
Finished goods inventory, December 31	101,860		(d)
Sales	848,290		730,900
Cost of goods sold	(d)		472,890
Gross profit	(e)		(e)
Operating expenses	110,500		(f)
Net income	(f)		162,260

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.
e.
f.