Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December: Off On Company Company $86,200 $110,310 (a) 124,715 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production 218,900 (a) 245,100 (6) Direct labor 325,020 248,275 100,880 Factory overhead Total manufacturing costs incurred in December 123,610 713,900 (b) Total manufacturing costs 836,520 979,840 165,520 265,940 Work in process inventory, December 1 Work in process inventory, December 31 139,660 (c) 707,285 145,670 124,185 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 Sales 152,570 (d) 1,270,730 1,103,520 Cost of goods sold (d) 714,480 Gross profit (e) (e) Operating expenses 165,520 Net income 244,480 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. $ b. $ d. $ $ $ $ $ e. $ f. S 2. Prepare On Company's statement of cost of goods manufactured for December. Note: If an amount should be subtracted, begin entry with a minus (-) sign. On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 Direct materials: DODO Total manufacturing costs incurred during December Total manufacturing costs 3. Prepare On Company's income statement for December Note: If an amount should be subtracted, begin entry with a minus (-) sign. On Company Income Statement For the Month Ended December 31 Cost of goods sold