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	$68,370		$92,300
Materials inventory, December 31	(a)		104,300
Materials purchased	173,660		(a)
Cost of direct materials used in production	183,230		(b)
Direct labor	257,750		207,680
Factory overhead	79,990		103,380
Total manufacturing costs incurred in December	(b)		597,180
Total manufacturing costs	652,240		819,620
Work in process inventory, December 1	131,270		222,440
Work in process inventory, December 31	110,760		(c)
Cost of goods manufactured	(c)		591,640
Finished goods inventory, December 1	115,550		103,380
Finished goods inventory, December 31	121,010		(d)
Sales	1,007,770		923,000
Cost of goods sold	(d)		597,180
Gross profit	(e)		(e)
Operating expenses	131,270		(f)
Net income	(f)		204,910

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.	$	$
c.	$	$
d.	$	$
e.	$	$
f.	$	$

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

On Company
Statement of Cost of Goods Manufactured
For the Month Ended December 31
			$
Direct materials:
	$
	$
		$
Total manufacturing costs incurred
Total manufacturing costs			$
			$

3. Prepare On Company's income statement for December.

On Company
Income Statement
For the Month Ended December 31
		$
Cost of goods sold:
	$
	$
		$
		$