Several items are omitted from the income statement and cost of goods manufactured statement data f On Off Company Company Materials inventory, December 1 $90,750 $118,880 Materials inventory, December 31 (a) 134,330 Materials purchased 230,510 (a) Cost of direct materials used in production 243,210 (b) Direct labor 342,130 267,480 Factory overhead 106,180 133,150 Total manufacturing costs incurred in December (b) 769,150 Total manufacturing costs 865,760 865,760 Work in process inventory, December 1 174,240 286,500 Work in process inventory, December 31 147,020 (c) Cost of goods manufactured (c) 762,020 Finished goods inventory, December 1 153,370 133,150 Finished goods inventory, December 31 160,630 (d) Sales 1,337,660 1,188,800 Cost of goods sold (d) 769,150 Gross profit (e) (e) Operating expenses 174,240 (f) Net income (f) 263,910 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. 78,050 383,970 b. 691,520 $ 368,520 C. 718,740 $ 293,630 X d. 711,480 $ 126,020 e. 626,180 $ 419,650 f. $ 451,940 155,740