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 $80,640 $103,220 Materials inventory, December 31 (a) 116,640 Materials purchased 204,830 (a) Cost of direct materials used in production 216,120 (b) Direct labor 304,010 232,250 Factory overhead 94,350 115,610 Total manufacturing costs incurred in December (b) 667,830 Total manufacturing costs 769,310 769,310 Work in process inventory, December 1 154,830 248,760 Work in process inventory, December 31 Cost of goods manufactured 130,640 (c) (c) 661,640 Finished goods inventory, December 1 Finished goods inventory, December 31 Sales Cost of goods sold Gross profit Operating expenses Net income Required: 136,280 115,610 142,730 (d) 1,188,630 1,032,200 (d) 667,830 (e) (e) 154,830 (f) (f) 229,150 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter a. On Company Off Company 333,390 b. C. d. 632,220 69,350 614,480 638,670 319,970 254,950 X 109,420 e. 556,410 364,370 401,580 135,220