please follow the format.

Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December 2014 Grant Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead $83.390 5107,570 (a) 121,550 211,810 242,030 314,380 97,570 120,480 (b) 695,980 795,540 955,220 160,110 259,240 135,090 Work in process inventory, December 1 Work in process inventory, Dacember 31 Cost of goods manufactured Finished goods inventory, December Finished goods inventory, December 31 Sales Cost of goods sold Gross profit Operating expenses Net income Required (c) 689,520 140,930 120,480 147,600 1.229,170 1,075,700 (d) 605,980 160,110 ) 238.810