Off Materials inventory, December 1 Materials inventory, December 31 (a) 133,460 Materials purchased (a) Cost of direct materials used in production (b) Direct labor Factory overhead Total manufacturing costs incurred in December Total manufacturing costs Work in process inventory, December 1 Work in process inventory, CJecember 31 (c) Cost of goods manufactured (c) 757,090 Finished goods inventory, December 1 Finished goods inventory, December 31 (d) Sales 1,328,9601,181,100 Cost of goods sold (d) 764,170 Gross profit (e) (e) Operating expenses 173,110 (f) Net income (f) 262,200 1. Determine the amounts 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. 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 iber