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 $90,750 $118,880 (a) 134,330 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production 230,510 (a) 243,210 (b) Direct labor 342,130 267,480 Factory overhead 106,180 133,150 (b) 769,150 865,760 865,760 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 174,240 286,500 147,020 (c) 0 (c) 762,020 153,370 Finished goods inventory, December 1 Finished goods inventory, December 31 Sales 133,150 (d) 160,630 1,337,660 1,188,800 Cost of goods sold (d) 769,150 Gross profit (e) (e) Operating expenses 174,240 (f) Net income (f) 263,910 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. 78,050 b. S C. d. $ $ $ $ e. S f. S