Determine the amounts of the missing items, identifying them by letter. Materials inventory, May 1 Materials inventory, May 31 Materials purchased Cost of direct materials used in production Direct labor Factory overhead Total manufacturing costs incurred in May Total manufacturing costs Work in process inventory, May 1 Work in process inventory, May 31 Cost of goods manufactured Finished goods inventory, May 1 Finished goods inventory, May 31 5 Sales Cost of goods sold 7 Gross profit Operating expenses 9 Net income Rainier Company $281,960.00 (a) 712,200.00 751,600.00 1,059,200.00 325,800.00 (b) 2,677,600.00 541,000.00 452,000.00 (C) 478,200.00 495,400.00 4,144,000.00 (d) (e) 545,000.00 (f) Yakima Company $179,000.00 178,000.00 341,200.00 (a) (b) 180,400.00 1,032,000.00 1,475,500.00 443,500.00 (c) 1,025,500.00 205,000.00 (d) 1,671,000.00 1,053,500.00 (e) (0) 382,900.00 Direct materials: Statement of Cost of Goods Manufactured (Label) Cost of goods sold: Yakima Company Income Statement. (Label) Score: 0/92