please explain/show work for the calculations

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 $57,390 $72,310 Materials inventory, December 31 (a) 81,710 Materials purchased 145,770 (a) Cost of direct materials used in production, 153,810 (b) Direct labor 216,360 162,700 Factory overhead 67,150 80,990 Total manufacturing costs incurred in December (b) 467,850 Total manufacturing costs 547,510 547,510 Work in process inventory, December 1 110,190 174,270 Work in process inventory, December 31 92,970 Cost of goods manufactured (c) 463,510 Finished goods inventory, December 1 96,990 80,990 Finished goods inventory, December 31 101,580 (d) Sales 845,930 723,100 Cost of goods sold (d) 467,850 Gross profit (e) (e) Operating expenses 110,190 (f) Net income (f) 160,530 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company 49,350 a. b. C. d. e. f. Feedback Check My Work 1. a. The cost of direct materials used in production includes the beginning materials inventory plus purchases, less the ending materials inventory. b. Total manufacturing costs incurred during December include direct materials, direct labor, and factory overhead. c. The cost of goods manufactured is beginning work in process plus total manufacturing costs less the ending work in process. d. The cost of goods sold is the beginning finished goods plus the cost of goods manufactured, less the ending finished goods. e. Sales minus cost of goods sold equals gross profit f. Gross profit minus operating expenses equals net income. Use similar relationships from On Company to find the missing amounts for the Off Company items (a) through (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 bini Cost of materials available for use Materials inventory, December 31 Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred during December Total manufacturing costs Work in process inventory, December 31 puis Cost of goods manufactured Feedback Check My Work 2. The cost of goods manufactured is the beginning work in process plus the cost of direct materials used in production plus direct labor and factory overhead, less the ending work in process. 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 Finished goods inventory, December 31 bini dudu Cost of goods sold Gross profit Operating expenses Net income Feedback Check My Work 3. Sales minus cost of goods sold equals gross profit. Cost of goods sold is equal to beginning Finished Goods plus Cost of Goods Manufactured less ending Finished Goods. Gross profit minus operating expenses equals net income