1. Determine the amount 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.

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. Off Materials inventory, December 1 Materials inventory, December 31 On Company $84,850 (a) 215,520 227.400 Company $112,850 127,520 (a) Materials purchased Cost of direct materials used in production Direct labor (6) 253,910 Factory overhead 126,390 Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 319,880 99,270 (b) 809,460 162,910 730,140 1,002,110 271,970 (c) 723,370 126,390 137,460 Work in process inventory, December 31 Cost of goods manufactured Finished goods inventory, December 1 Finished goods inventory, December 31 Sales 143,400 150,180 1,250,690 (d) (e) 162,910 1,128,500 730,140 Cost of goods sold Gross profit (e) Operating expenses Net income 250,530 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter On Company Off Company Link mm einen MER 111 TL TIL HHH 2. Prepare On Company's statement of cost of goods manufactured for Decem On Company ... mm Statement of Cost of Goods Manufactured For the Month Ended December 31 Work in process inventor. Decembar 1 LE S 162,910 | Direct materials LL . . Materials inventory, Dece Purchases Cost of materials available for use tess materials inventory, De Cost of direct materials used in pre Direct labor Factory overhead 99.270 DITEC lavor 319,880 Factory overhead 99,270 Total manufacturing costs incurred during December 150.180 Total manufacturing costs Less work in process inventory, December 31 Cost of goods manufactured 3. Prepare On Company's income statement for December On Company Income Statement For the Month Ended December 31 250,690 Cost of goods sold: Finished goods inventory, Dec 143.400 Cost of goods manufactured Cost of finished goods available for s finished goods inventory, December Cost of goods sold Gross profit Operating expenses Het income