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Required Supply the missing information on the following schedule of cost of goods manufactured. ROONEY CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Raw materials 118,100 148,100 $ $ 123,300 Beginning inventory Plus: Purchases Raw materials available for use Minus: Ending raw materials inventory Cost of direct raw materials used Direct labor Manufacturing overhead Total manufacturing costs Plus: Beginning work in process inventory Total work in process Minus: Ending work in process inventory Cost of goods manufactured 22,300 309,000 46 200 306,400 $