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 $88,850 $117,280 Materials inventory, December 31 (a) 132,530 Materials purchased 225,680 (a) Cost of direct materials used in production 238,120 (b) Direct labor 334,960 263,880 Factory overhead 103,950 131,350 Total manufacturing costs incurred in December (b) 758,800 Total manufacturing costs 847,620 1,041,440 Work in process inventory, December 1 170,590 282,640 Work in process inventory, December 31 143,940 (c) Cost of goods manufactured (c) 751,760 Finished goods inventory, December 1. 150,160 131,350 Finished goods inventory, December 31 157,260 (d) Sales 1,309,650 1,172,800 Cost of goods sold (d) 758,800 Gross prot (E) (E) Operating expenses 170,590 (f) Net income (f) 260,360 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: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: $