$\backslash$table$[[,$On Company,Off Company$],[$Materials inventory, December $1,$$$64,450,$$$82,500],[$Materials inventory, December $31,($a$),93,220],[$Materials purchased,$163,700,($a$)],[$Cost of direct materials used in production,$172,730,($b$)],[$Direct labor,$242,980,185,630],[$Factory overhead,$75,410,92,400],[$Total manufacturing costs incurred in December,$($b$),533,780],[$Total manufacturing costs,$614,860,614,860],[$Work in process inventory, December $1,123,740,198,830],[$Work in process inventory, December $31,104,410,($c$)],[$Cost of goods manufactured,$($c$),528,830],[$Finished goods inventory, December $1,108,920,92,400],[$Finished goods inventory, December $31,114,080,($d$)],[$Sales$,949,990,825,000],[$Cost of goods sold,$($d$),533,780],[$Gross profit,$($e$),($e$)],[$Operating expenses,$123,740,($f$)],[$Net income,$($f$),183,150],[$Required:$,,]]$

Determine the amounts of the missing items, identifying them by letter. Enter all amounts as positive numbers.

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

$$

Direct materials:

$$

$$

$$

$$

$$

Total manufacturing costs incurred during December

Total manufacturing costs

$$

Amount

$$

$4$

$$

$$

$$

Amount

Amount

$ $$

$$

$$

$$

$$

$

$$

$3.$ Prepare On Company's income statement for December.

On Company

Income Statement

For the Month Ended December $31$