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 Company		Off Company
Materials inventory, December 1	$84,920		$114,640
Materials inventory, December 31	(a)		129,540
Materials purchased	215,700		(a)
Cost of direct materials used in production	227,590		(b)
Direct labor	320,150		257,940
Factory overhead	99,360		128,400
Total manufacturing costs incurred in December	(b)		741,720
Total manufacturing costs	810,150		810,150
Work in process inventory, December 1	163,050		276,280
Work in process inventory, December 31	137,570		(c)
Cost of goods manufactured	(c)		734,840
Finished goods inventory, December 1	143,510		128,400
Finished goods inventory, December 31	150,310		(d)
Sales	1,251,720		1,146,400
Cost of goods sold	(d)		741,720
Gross profit	(e)		(e)
Operating expenses	163,050		(f)
Net income	(f)		254,500

Required:

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

Letter On Company a. 73,030 b. $ $ $ 635,210 X C. 737,120 x d. 64 730,320 x e. 64 521,400 x f. $ 358,350 X