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 compa month of December On Off Company Company $62,910 $82,410 (a) Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor 159,790 168,600 237,170 73,600 (b) 93,120 (a) (b) 185,420 92,300 533,190 731,800 198,610 (c) 528,250 92,300 (d) 600,160 Factory overhead Total manufacturing costs incurred in December 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 31 120,790 101,910 (c) 106,320 111,350 Sales 927,290 824,100 Cost of goods sold (d) 533,190 (c) 528,250 106,320 92,300 111,350 (d) 927,290 Cost of goods manufactured Finished goods inventory, December 1 Finished goods Inventory, December 31 Sales Cost of goods sold Gross profit Operating expenses Net income 824,100 533,190 (d) (e) (e) (0) 120,790 (F) 182,950 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 74F 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 A CORR 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: lobi 0000