Several items are omitted from the income statement and cost of goods manufactured statement data for two different companies for the month December 2016:

	On Company	Off Company
Materials inventory December 1	65800	195300
Materials inventory December 31	A	91140
Materials purchased	282800	A
Cost of direct materials used in production	317800	B
Direct labor	387800	577220
Factory overhead	148400	256060
Total manufacturing costs incurred in December	B	1519000
Total manufacturing costs	973000	1727320
Work in process inventory December 1	119000	208320
Work in process inventory December 31	172200	C
Cost of goods manufactured	C	1532020
Finished goods inventory December 1	224000	269080
FInished goods inventory December 31	197400	D
Sales	1127000	1944320
Cost of goods sold	D	1545040
Gross profit	E	E
Operating expenses	117600	F
Net income	F	164920

1. Detmine the amount of the missing items, identifying them by letter.

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

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