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 Off Company Company Materials Inventory, December 1 $78,780 $105,570 Materials Inventory, December 31 (a) 119,290 Materials purchased 200,100 (a) Cost of direct materials used in production 211,130 (b) Direct labor 297,000 237,530 Factory overhead 92,170 118,240 Total manufacturing costs incurred in December (b) 683,040 Total manufacturing costs 751,560 751,560 Work in process inventory, December 1 151,260 254,420 Work in process inventory, December 31 127,620 (c) Cost of goods manufactured (c) 676,700 Finished goods inventory, December 1 133,140 118,240 Finished goods inventory, December 31 139,440 (d) Sales 1,161,220 1,055,700 Cost of goods sold (d) 683,040 Gross profit (e) (e) Operating expenses 151,260 (f) Net income Required: 3 (1) 234,370 > Required: 1. Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers. Letter a. b. C. d. On Company 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 Direct materials: Total manufacturing costs incurred during December Total manufacturing costs 0000 3. Prepare On Company's income statement for December. On Company Income Statement For the Month Ended December 31 Cost of goods sold: 0000