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 $87,160 $116,790 221,390 131,970 (3) (b) 262,780 233,590 328,590 101.980 130,800 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 Sales (6) 831,510 167,350 755,630 1,037,090 281,460 141,200 (c) (c) 748,620 130,800 (d) 147,300 154,270 1,284,740 (d) 1,167,900 Cost of goods sold 755,630 (e) (e) Gross profit Operating expenses Net Income 167,350 TO 259,270 Required: 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. 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 Duis 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: 1