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 1 $56,660 $75,920 Materials inventory, December 31 (a) 85,790 Materials purchased 143,920 (a) Cost of direct materials used in production 151,850 (b) Direct labor 213,610 170,820 Factory overhead 66,290 85,030 Total manufacturing costs incurred in December (b) 491,200 Total manufacturing costs 540,540 540,540 Work in process inventory, December 1 108,790 182,970 Work in process inventory, December 31 91,790 (c) Cost of goods manufactured (c) 486,650 Finished goods inventory, December 1 95,760 85,030 Finished goods inventory, December 31 100,290 (d) 835,170 759,200 Sales Cost of goods sold (d) 491,200 Fisted goods inventory, December 1 95,760 85,030 Finished goods inventory, December 31 100,290 (d) Sales. 835,170 759,200 Cost of goods sold (d) 491,200 Gross profit (e) (e) Operating expenses 108,790 (f) Net income (f) 168,540 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.. Letter On Company Off Company 8. 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