not sure if my numbers are right..

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 $84,230 $ 112,870 Materials inventory, December 31 (a) 127,540 Materials purchased 213,940 (a) Cost of direct materials used in production 225,740 (b) Direct labor 317,550 253,960 Factory overhead 98,550 126,410 Total manufacturing costs incurred in December (b) 730,270 Total manufacturing costs 803,560 1,002,290 Work in process inventory, December 1 161,720 272,020 Work in process inventory, December 31 136,450 (c) Cost of goods manufactured (c) 723,500 142,350 126,410 Finished goods inventory, December 1 Finished goods inventory, December 31 149,090 (d) Sales 1,241,550 1,128,700 Cost of goods sold (d) 730,270 Gross profit (e) (e) Operating expenses 161,720 Net income (f) 250,570 Required: 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. $ 72,430 364,570 b. $ 641,840 349,900 C. $ 278,790 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 Work in process inventory, December 1 Direct materials: Materials inventory, December 1 Purchases Cost of materials available for use Less materials inventory, December 31 Cost of direct materials used in production Direct labor Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred during December $ Total manufacturing costs Less work in process inventory, December 31 Cost of goods manufactured 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Sales Cost of goods sold: Finished goods inventory, December 1 Cost of goods manufactured Cost of finished goods available for sale Less finished goods inventory, December 31 Cost of goods sold Gross profit $ Operating expenses Net income