On Off Company Company Materials inventory, December 1 $90,160 $118,110 Materials inventory, December 31 (a) 133,460 Materials purchased 229,010 (a) Cost of direct materials used in production 241,630 (b) Direct labor 339,900 265,750 Factory overhead 105,490 132,280 Total manufacturing costs incurred in December (b) 764,170 Total manufacturing costs 860,130 860,130 Work in process inventory, December 1 173,110 284,650 Work in process inventory, December 31 146,060 (c) Cost of goods manufactured (c) 757,090 Finished goods inventory, December 1 152,370 132,280 Finished goods inventory, December 31 159,580 (d) Sales 1,328,960 1,181,100 Cost of goods sold (d) 764,170 Gross profit (e) (e) Operating expenses 173,110 (f) Net income (f) 262,200 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. 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 QOQO 10000 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: 0000 A tA 10000