On Off Materials inventory, December 1 Company Company $60,030 $81,040 Materials inventory, December 31 (a) 91,580 Materials purchased 152,480 (a) Cost of direct materials used in production 160,880 (b) Direct labor 226,310 182,340 Factory overhead 70,240 90,760 Total manufacturing costs incurred in December (b) 524,330 Total manufacturing costs 572,690 572,690 Work in process inventory, December 1 115,260 195,310 Work in process inventory, December 31 97,250 (c) Cost of goods manufactured () 519,470 Finished goods inventory, December 1 101,450 90,760 Finished goods inventory, December 31 106,250 (d) Sales 884,840 810,400 Cost of goods sold (d) 524,330 Gross profit (e) (e) Operating expenses 115,260 (f) Net income (f) 179,910 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.