Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month of December:

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

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

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

On Company Statement of Cost of Goods Manufactured For the Month Ended December 31 On Company Income Statement For the Month Ended December 31 Letter a. b. c. d. e. f. On Company $ $ $ $ $ $ Off Company $ \$ $ $ $ \begin{tabular}{lrr} & OnCompany & OffCompany \\ \hline Materials inventory, December 1 & $69,760 & $88,600 \\ Materials inventory, December 31 & (a) & 100,120 \\ Materials purchased & 177,190 & (a) \\ Cost of direct materials used in production & 186,960 & (b) \\ Direct labor & 263,000 & 199,350 \\ Factory overhead & 81,620 & 99,230 \\ Total manufacturing costs incurred in December & (b) & 573,240 \\ Total manufacturing costs & 665,520 & 665,520 \\ Work in process inventory, December 1 & 133,940 & 213,530 \\ Work in process inventory, December 31 & 113,010 & (c) \\ Cost of goods manufactured & (c) & 567,930 \\ Finished goods inventory, December 1 & 117,890 & 99,230 \\ Finished goods inventory, December 31 & 123,480 & (d) \\ Sales & 1,028,260 & 886,000 \\ Cost of goods sold & (d) & 573,240 \\ Gross profit & (e) & (e) \\ Operating expenses & 133,940 & (f) \\ Net income & 196,690 \end{tabular}