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 $71,110 $93,150 Materials inventory, December 31 (a) 105,260 Materials purchased 180,620 (a) Cost of direct materials used in production 190,570 (b) Direct labor 268,000 209,590 Factory overhead 83,200 104,330 Total manufacturing costs incurred in December (b) 602,600 Total manufacturing costs 678,380 827,170 work in process inventory, December 1 136,530 224,490 Work in process inventory, December 31 115,200) (c) Cost of goods manufactured (c) 597.090 Finished goods inventory, December 1 120.180 104,330 Finished goods, inventory, December 311 125,860 (d) Sales 1,048,160 931,500 Cost of goods sold (d) 602,680 Gross profit (e) (e) Operating expenses 136,530 (f) Net income 206,790 Required: Tetermine the sins of tha mirin i Net income 136,530 (f) 206,790 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. 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: 0000 000 Total manufacturing costs incurred 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: 0000 0000 0000