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		Off Company
Materials inventory, December 1	$57,930		$77,630
Materials inventory, December 31	(a)		87,720
Materials purchased	147,140		(a)
Cost of direct materials used in production	155,250		(b)
Direct labor	218,400		174,670
Factory overhead	67,780		86,950
Total manufacturing costs incurred in December	(b)		502,270
Total manufacturing costs	552,660		552,660
Work in process inventory, December 1	111,230		187,090
Work in process inventory, December 31	93,850		(c)
Cost of goods manufactured	(c)		497,610
Finished goods inventory, December 1	97,900		86,950
Finished goods inventory, December 31	102,540		(d)
Sales	853,890		776,300
Cost of goods sold	(d)		502,270
Gross profit	(e)		(e)
Operating expenses	111,230		(f)
Net income	(f)		172,340

Required:

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

Indirect laborMachinery depreciationSuppliesWork in process inventory, December 1			$- Select -
Direct materials:
Direct laborFactory overheadMaterials inventory, December 1Work in process inventory, December 31	$- Select -
Factory overheadOperating expensesPurchasesSales	- Select -
Cost of direct materials used in productionCost of goods manufacturedCost of goods soldCost of materials available for use	$- Select -
Indirect laborMaterials inventory, December 31Work in process inventory, December 1Work in process inventory, December 31	- Select -
Cost of direct materials used in productionCost of goods manufacturedCost of goods soldCost of materials available for use		$- Select -
Cost of goods soldDirect laborIndirect laborWork in process inventory, December 1		- Select -
Cost of materials available for useDirect materialsFactory overheadPurchases		- Select -
Total manufacturing costs incurred during December			fill in the blank 349419017f9503e_17
Total manufacturing costs			$fill in the blank 349419017f9503e_18
Cost of materials available for useDirect materialsMaterials inventory, December 31Work in process inventory, December 31			- Select -
Cost of direct materials used in productionCost of goods manufacturedCost of goods soldCost of materials available for use			$- Select -