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 $66,910 $88,320 (a) 99,800 Materials inventory, December 31 Materials purchased Cost of direct materials used in production 169,950 (a) 179,320 (b) Direct labor 252,250 198,720 Factory overhead 78,280 98,920 Total manufacturing costs incurred in December (b) 571,430 638,320 784,280 128,470 212,850 Total manufacturing costs Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured 108,390 (c) (c) 566,130 113,080 98,920 Finished goods inventory, December 1 Finished goods inventory, December 31 Sales 118,430 (d) 986,250 883,200 Cost of goods sold (d) 571,430 Gross profit (e) (e) Operating expenses 128,470 (f) Net income 196,070 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. $ $ 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: S 10./1