Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December.

Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.

Prepare On Company's statement of cost of goods manufactured for December.

Prepare On Company's income statement for December.

On off Company Company $55,780 $75,300 Materials inventory, December 1 Materials inventory, December 31 Materials purchased (a) 85,090 141,680 (a) Cost of direct materials used in production 149,490 (b) Direct labor 210,290 169,430 Factory overhead 65,260 84,340 (b) 487,190 532,140 668.660 107.100 181,470 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 90 960 (c) 482,670 94,270 84,840 98.730 u Sales 822 200 1753,000 (d) 487.190 Cost of goods sold Gross profit JU Operating expenses 107.100 f Net income (167-170 Letter On Company off Company a. 'e X XC b. $ $ s X $ X U X WE DC d. W X VE X e. w C $ fi $ On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Work in process inventory, December 1 Direct materials: Materials inventory, December 1 Purchases Cost of materials available for use Less materials inventory, December 31 Cost of direct materials used $ 2 Direct labor Factory overhead Total manufacturing costs incurred Total manufacturing costs Less work in process inventory, December 31 Cost of goods manufactured On Company Income Statement For the Month Ended December 31 Sales Cost of goods sold: Finished goods inventory, December 1 s Cost of goods manufactured Cost of finished goods available for sale Less finished goods inventory, December 31 Cost of goods sold Gross profit ME X Operating expenses Net income