On Off Company Company Materials inventory, December 1 $64,130 $85,930 (a) 97,100 Materials inventory, December 31 Materials purchased 162,890 (a) Cost of direct materials used in production 171,870 (b) Direct labor 241,770 193,340 Factory overhead 75,030 96,240 Total manufacturing costs incurred in December (b) 555,970 611,800 763,060 123,130 207,090 Total manufacturing costs Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured 103,890 (c) (c) 550,810 96,240 108,380 Finished goods inventory, December 1 Finished goods inventory, December 31 113,510 (d) Sales 945,280 859,300 Cost of goods sold (d) 555,970 Gross profit (e) (e) Operating expenses 123,130 (f) Net income (f) 190,760 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. $ $ 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: $ $