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 $67,240 $88,080 Materials inventory, December 31 (a) 99,530 Materials purchased 170,790 (a) Cost of direct materials used in production 180,200 (b) Direct labor 253,490 198,180 Factory overhead 78,670 98,650 Total manufacturing costs incurred in December (b) 569,880 Total manufacturing costs 641,460 782,150 Work in process inventory, December 1 129,100 212,270 Work in process inventory, December 31 108,930 (C) Cost of goods manufactured (c) 564,590 Finished goods inventory, December 1 113,640 98,650 Finished goods inventory, December 31 119,010 (d) Sales 991,120 880,800 Cost of goods sold (d) 569,880 Gross profit (e) (e) Operating expenses 129,100 (6) Net income (f) 195,540 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. 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: . $