Materials inventory, December 1	$86,220		$110,300
Materials inventory, December 31	(a)		124,715
Materials purchased	218,900		(a)
Cost of direct materials used in production	255,120		(b)
Direct labor	325,010		248,270
Factory overhead	100,860		123,610
Total manufacturing costs incurred in December	(b)		713,870
Total manufacturing costs	846,510		979,810
Work in process inventory, December 1	165,520		265,940
Work in process inventory, December 31	139,630		(c)
Cost of goods manufactured	(c)		707,260
Finished goods inventory, December 1	145,690		124,925
Finished goods inventory, December 31	152,570		(d)
Sales	1,270,700		1,103,600
Cost of goods sold	(d)		715,195
Gross profit	(e)		(e)
Operating expenses	165,510		(f)
Net income	(f)		243,865

Required:

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1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.

Letter	On Company	Off Company
a.	$fill in the blank 9c626205fff0faa_1	$fill in the blank 9c626205fff0faa_2
b.	$fill in the blank 9c626205fff0faa_3	$fill in the blank 9c626205fff0faa_4
c.	$fill in the blank 9c626205fff0faa_5	$fill in the blank 9c626205fff0faa_6
d.	$fill in the blank 9c626205fff0faa_7	$fill in the blank 9c626205fff0faa_8
e.	$fill in the blank 9c626205fff0faa_9	$fill in the blank 9c626205fff0faa_10
f.	$fill in the blank 9c626205fff0faa_11	$fill in the blank 9c626205fff0faa_12

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