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 Company $77,780 Off Company $105,780 119,530 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor 238,010 118,470 Factory overhead Total manufacturing costs incurred in December 197,560 208,450 293,230 91,000 (b) 742,020 149,340 126,000 684,400 742,020 254,930 Total manufacturing costs 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 Sales Cost of goods sold 131,450 137,670 1.146,480 (d) 678,050 118,470 (0) 1,057,800 684,400 678,050 118,470 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 Sales Cost of goods sold Gross profit 131,450 137,670 1,146,480 (d) (e) 149,340 (f) (d) 1,057,800 684,400 (e) (1) 234,830 Operating expenses Net income Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company off Company 66,890