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 $79,800 $ 103,740 Materials inventory, December 1 Materials inventory, December 31 (a) 117,230 Materials purchased 202,690 (a) Cost of direct materials used in production 213,860 (b) Direct labor 300,850 233,420 93,370 116,190 Factory overhead Total manufacturing costs incurred in December (b) 671,200 Total manufacturing costs 761,300 921,210 153,220 250,010 129,280 (c) 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 (c) 664,970 134,860 116,190 (d) 141,250 Sales 1,176,250 1,037,400 Cost of goods sold (d) 671,200 Gross profit (e) (e) Operating expenses 153,220 (f) Net income ( (f) 230,300 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: 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: nici $ 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