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 $60,050 $79,870 Materials inventory, December 31 (a) 90,250 Materials purchased 152,530 (a) Cost of direct materials used in production 160,930 (b) Direct labor 226,390 179,710 Factory overhead 70,260 89,450 Total manufacturing costs incurred in December (b) 516,760 Total manufacturing costs 572,880 572,880 Work in process inventory, December 1 115,300 192,490 Work in process inventory, December 31 97,280 (c) Cost of goods manufactured (c) 511,970 Finished goods inventory, December 1 101,480 89,450 Finished goods inventory, December 31 106,290 (d) Sales 885,140 798,700 Cost of goods sold (d) 516,760 ross profit (e) (e) Previous All work saved. Submi 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: DLO All work saved On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: $ $ m10 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 3. Prepare On Company's income statement for December On Company Income Statement For the Month Ended December 31 Cost of goods sold