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 $64,230 $80,930 (a) 91,450 163,140 (a) 172,140 (b) 242,150 182,090 75,150 90,640 (b) 523,620 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 Cost of goods sold 612,760 123,320 718,660 195,040 (c) 104,050 (c) 518,760 108,550 90,640 (d) 113,690 946,750 809,300 (d) 523,620 (d) Cost of goods sold Gross profit Operating expenses 523,620 (e) (0) 179,660 123,320 (0) Net Income 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. 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 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 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