Manufacturing Income Statement, Statement of Cost of Goods Manufactured 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 $83,340 off Company $106,680 120,550 Materials inventory, December 1 Materials inventory, December 31 Materials purchased Cost of direct materials used in production Direct labor 211,680 223,350 314,190 97,510 (b) 795,060 160,010 135,010 (c) 140,840 147,510 1,228,430 (d) (b) 240,030 119,480 690,220 947,320 257,100 Factory overhead Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 Work in process inventory, December 31 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 Sales Cost of goods sold 683,820 119,480 1,066,800 690,220 690,220 Cost of goods sold Gross profit Operating expenses (e) 160,010 (0) Net income 236,830 Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company 635,050 A