Several Items are omitted from the Income statement and cost of goods manufactured statement data for two different companies for the month of December: Materials Inventory, December 1 On off Company Company $69,020 $89,040 Materials Inventory, December 31 (a) 100,620 Materials purchased 175,310 (a) Cost of direct materials used in production 184,970 (b) Direct labor 260,210 200,340 Factory overhead 80,750 99,720 Total manufacturing costs incurred in December Total manufacturing costs (b) 576,090 658,450 658,450 Work in process Inventory, December 1 132,520 214,590 Work in process Inventory, December 31 111,810 (c) Cost of goods manufactured (c) 570,750 Finished goods inventory, December 1 116,640 99,720 Finished goods Inventory, December 31 122,170 (a) Sales 1,017,350 890,400 Cost of goods sold (d) 576,090 Gross profit (e) (e) Operating expenses 132,520 () Net Income (n) 197,670 Required: 1. Determine the amounts of the missing items, Identifying them by letter. Enter all amounts as positive numbers. Letter a. b. C. d. e. 1. On Company $1 Off Company 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 Costs Type Amount Amount Amount 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 Line Item Description Cost of goods sold: Amount Amount 0000