Several items are omitted from the income statement and cost of goods maactured statement data for two different companies for the month of December 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 On on! Company Company $65,410 $87,000 98,310 166,140 175,300 (b) 246,600 195,750 76,530 97,440 (b) 562,890 624,020 624,020 125,590 209,670 105,960 (c) (c) 557,670 110,540 115,780 97,440 (d) 870,000 562,890 964,140 (d) (e) 125,590 (1) 193,140 Required: 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. 00012 beter 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 Direct materials: > 9 Total manufacturing costs incurred during December Total manufacturing costs