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	$85,200		$114,170
Materials inventory, December 31	(a)		129,010
Materials purchased	216,410		256,880
Cost of direct materials used in production	228,340		(a)
Direct labor	321,200		(b)
Factory overhead	99,680		127,870
Total manufacturing costs incurred in December	(b)		738,680
Total manufacturing costs	812,810		812,800
Work in process inventory, December 1	163,580		275,150
Work in process inventory, December 31	138,020		(c)
Cost of goods manufactured	(c)		731,830
Finished goods inventory, December 1	143,990		127,870
Finished goods inventory, December 31	150,800		(d)
Sales	1,255,850		1,141,700
Cost of goods sold	(d)		738,680
Gross profit	(e)		(e)
Operating expenses	163,580		(f)
Net income	(f)		253,460

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 during December
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:
	$
	$
		$
		$

Thank you in advance!