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 fort month of December On off Company Company Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred in December Total manufacturing costs $87,280 $110,850 125,260 221,690 (a) 233,910 (b) 329,050 249,410 102,120 124,150 (b) 717,200 832,660 984,350 167,580 267,150 141,390 (c) 710,550 147,500 124,150 154,490 (d) 1,286,5101,108,500 (d) 717,200 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 Sales Cost of goods sold Cost of goods sold Gross profit Operating expenses 717,200 (e) (e) 167,580 Net income 246,090 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company 2. Prepare On Company's statement of cost of goods manufactured for December On Company Statement of Cost of Goods Manufactured On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: DINI 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