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 $72,950 $99,940 (a) 112,930 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production 185,290 (a) 195,510 (b) Direct labor 275,020 224,870 85,350 111,930 Factory overhead Total manufacturing costs incurred in December (b) 646,610 695,940 695,940 140,060 240,860 118,180 (c) 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 (c) 640,620 123,290 111,930 129,120 (d) 1,075,280 999,400 (d) 646,610 Sales Cost of goods sold Gross profit Operating expenses Net income (e) 140,060 (f) (f) 221,870 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company $ 212,870 112,340 b. C. $ d. $ $ e. $ 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