Several items are omitted from the Income statement and cost of goods manufactured statement data for two different companies for the month of Decermber. On Off Company Company Materials inventory, December 1 $80,830 $110,740 Materials inventory, December 31 (a) 125,140 Materials purchased 205,310 (a) Cost of direct materials used in production 216,620 (b) Direct labor 304,730 249,170 Factory overhead 94,570 124,030 Total manufacturing costs incurred in December (b) 716,490 Total manufacturing costs 771,110 983,370 Work in process inventory, December 1 Work in protess inventory, December 31 155,190 266,880 130,940 (c) Cost of goods manufactured (c) 709,840 Finished goods inventory, December 1 136,600 124,030 Finished goods inventory, December 31 143,070 (d) Sales 1,191,430 1,107,400 Cost of goods sold (d) 716,490 Gross profit (e) (e) Operating expenses 155,190 Cost of goods sold (d) 716,490 Gross profit (e) (e) Operating expenses 155,190 (f) Net income (f) 245,840 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. On Company Letter Off Company C. d. e.