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On Off Company Company Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 Sales Cost of goods sold Gross profit Operating expenses Net income $58,990 $75,510 (a) 85,330 149,830 158,090 222,390 169,900 69,020 84,570 (b) 488,550 562,760 670,530 113,260 181,980 95,560 (c) 484,020 99,690 84,570 104,410 869,510 755,100 (d)488,550 113,260 (f)167,630