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	$68,070		$89,850
Materials inventory, December 31	(a)		101,530
Materials purchased	172,900		(a)
Cost of direct materials used in production	182,430		(b)
Direct labor	256,620		202,160
Factory overhead	79,640		100,630
Total manufacturing costs incurred in December	(b)		581,330
Total manufacturing costs	649,380		797,870
Work in process inventory, December 1	130,690		216,540
Work in process inventory, December 31	110,270		(c)
Cost of goods manufactured	(c)		575,940
Finished goods inventory, December 1	115,040		100,630
Finished goods inventory, December 31	120,480		(d)
Sales	1,003,350		898,500
Cost of goods sold	(d)		581,330
Gross profit	(e)		(e)
Operating expenses	130,690		(f)
Net income	(f)		199,470

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:
	$
	$
		$
		$