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 Dec On Off Company Company Materials inventory, December 1 $73,970 $100,600 Materials inventory, December 31 (a) 113,680 Materials purchased 187,880 (a) Cost of direct materials used in production 198,240 (b) Direct labor 278,870 226,350 Factory overhead 86,540 112,670 Total manufacturing costs incurred in December (b) 650,880 Total manufacturing costs 705,670 893,330 Work in process inventory, December 1 142,020 242,450 Work in process inventory, December 31 119,830 Cost of goods manufactured 644,850 Finished goods inventory, December 1 125,010 112,670 Finished goods inventory, December 31 130,930 (d) Sales 1,090,320 1,006,000 Cost of goods sold (d) 650,880 goods inventory, December 31 130,930 Sales (d) 1,090,320 Cost of goods sold 1,006,000 (d) Gross profit 650,880 (e) Operating expenses 142,020 (f) Net income (f) 223,330 Raamad, 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts a Letter On Company Off Company 169 $ 69 b. $ S S f. $ Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: Total manufacturing costs incurred Total manufacturing costs On Company Income Statement For the Month Ended December 31 Cost of goods sold: $ $