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 Materials inventory, December 11 $88,380 Materials Inventory, December 31 (e) $112,240 126,830 Materials purchased 224,490 (a) Cost of direct materials used in production 236,860 (b) Direct labor 333,190 252,540 Factory overhead 103,400 125,710 Total manufacturing costs incurred in December (b) 726,190 Total manufacturing costs 843,140 843,140 Work in process inventory, December 1 169,690 270,500 Work in process inventory, December 31 143,180) (c) Cost of goods manufactured (c) 719,460 Finished goods inventory, December 1 149,360 125,710 Finished goods inventory, December 31 156,430 (d) Sales 1,302,720 1,122,400 Cost of goods sold (d) 726,190 Gross profit (e) (e) Operating expenses 169,690 (f) Net income (f) 249,170 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. OOOOO 00000 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 0000 0000 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: 0000 0000