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 $80,830 $110,740 125,140 (a) (a) (b) 205,310 216,620 304,730 94,570 (b) 249,170 124,030 716,490 771,110 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead 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 Sales Cost of goods sold Gross profit Operating expenses 983,370 266,880 155,190 130,940 (c) 709,840 124,030 (c) 136,600 143,070 1,191,430 (d) (d) 1,107,400 716,490 (e) 155,190 Cost of goods sold (d) 716,490 Gross profit Operating expenses 155,190 Net Income 245,840 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. d. e