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 Decembe On Company Off Company $72,410 $94,860 (a) 107,190 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production 183,920 (a) 194,060 (b) Direct labor 272,990 213,440 84,720 106,240 (b) 613,740 Factory overhead Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 690,800 690,800 139,030 228,610 Work in process inventory, December 31 117,300 (c) (c) 608,050 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 122,370 106,240 128,170 (d) Sales 1,067,320 948,600 Cost of goods sold (d) 613,740 Gross profit (e) (e) Operating expenses 139,030 (f) Net income (f) 210,590 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company off Company VI 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: 1000 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: $ LODO buou $ $