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 $65,800 $195,300 91,140 (a) 282,800 (a) (b) 317,800 387,800 577,220 256,060 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead 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 31 148,400 (b) 1,519,000 973,000 1,727,320 119,000 208,320 172,200 (c) (c) 1,532,020 269,080 224,000 197,400 (d) Sales 1,127,000 1,944,320 (d) 1,545,040 (e) Cost of goods sold Gross profit Operating expenses Net income (e) (f) 117,600 (f) 164,920 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. $ A f. $ A 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: $ $ A Total manufacturing costs incurred during December Total manufacturing costs $ UT 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 HA Cost of goods sold: $