Manufacturing Income Statement, Statement of Cost of Goods ManufacturedSeveral items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December: OnCompanyOffCompanyMaterials inventory, December $1$$$76,360$$$101,560$Materials inventory, December $31($a$)114,760$Materials purchased$193,950($a$)$Cost of direct materials used in production$204,640($b$)$Direct labor$287,880228,510$Factory overhead$89,340113,750$Total manufacturing costs incurred in December$($b$)657,090$Total manufacturing costs$728,470728,470$Work in process inventory, December $1146,610244,760$Work in process inventory, December $31123,700($c$)$Cost of goods manufactured$($c$)651,000$Finished goods inventory, December $1129,050113,750$Finished goods inventory, December $31135,160($d$)$Sales$1,125,5501,015,600$Cost of goods sold$($d$)657,090$Gross profit$($e$)($e$)$Operating expenses$146,610($f$)$Net income$($f$)225,460$Required:Question Content Area$1.$ Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.LetterOn CompanyOff Companya.fill in the blank $1$ of $12$$fill in the blank $2$ of $12$$b$.$fill in the blank $3$ of $12$$fill in the blank $4$ of $12$$c$.$fill in the blank $5$ of $12$$fill in the blank $6$ of $12$$d$.$fill in the blank $7$ of $12$$fill in the blank $8$ of $12$$e$.$fill in the blank $19$ of $12$$fill in the blank $10$ of $12$$f$.$fill in the blank $11$ of $12$$fill in the blank $12$ of $12$$Question Content Area$2.$ Prepare On Company's statement of cost of goods manufactured for December.On CompanyStatement of Cost of Goods ManufacturedFor the Month Ended December $31$Costs TypeAmountAmountAmount$Work in process inventory, December $31$Direct materials:$Direct laborOperating expenses$Cost of goods soldWork in process inventory, December $1$$Factory overheadCost of goods soldDirect materialsTotal manufacturing costs incurred during DecemberTotal manufacturing costs incurred during DecemberTotal manufacturing costs$Total manufacturing costsDirect materials$Cost of goods soldQuestion Content Area$3.$ Prepare On Company's income statement for December.On CompanyIncome StatementFor the Month Ended December $31$Line Item DescriptionAmountAmount$$-$ Select $-$Cost of goods sold:$$-$ Select $--$ Select $-$$$-$ Select $--$ Select $--$ Select $-$$$-$ Select $--$ Select $-$$$-$ Select $-$