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 $66,790 $90,830 Materials inventory, December 1 Materials inventory, December 31 Materials purchased (a) 102,640 (a) 169,650 179,000 Cost of direct materials used in production (b) Direct labor 251,800 204,370 78,140 101,730 Factory overhead Total manufacturing costs incurred in December (b) 587,670 Total manufacturing costs 637,180 637,180 128,240 218,900 108,200 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 (c) 582,220 112,880 101,730 (d) 118,220 984,480 Sales 908,300 Cost of goods sold (d) 587,670 Gross profit (e) (e) (f) Operating expenses 128,240 (f) Net income 201,640 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. 102,860 X $ 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