Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of May: 1 2 Materials inventory, May 1 3 Materials inventory, May 31 4 Materials purchased 5 Cost of direct materials used in production 6 Direct labor 7 Factory overhead 8 Total manufacturing costs incurred in May 9 Total manufacturing costs 10 Work in process inventory, May 1 11 Work in process inventory, May 31 12 Cost of goods manufactured 13 Finished goods inventory, May 1 14 Finished goods inventory, May 31 Rainier Company Yakima Company $280,000.00 $177,000.00 (a) 175,000.00 712,600.00 340,000.00 752,800.00 (a) 1,059,800.00 (b) 326,600.00 179,400.00 (b) 1,038,000.00 2,679,200.00 1,480,500.00 540,000.00 442,500.00 451,400.00 (c) (c) 1,026,500.00 475,200.00 200,000.00 495,600.00 (d)