An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Ayayai Company. AYAYAI COMPANY Cost of Goods Manufactured Schedule $220,940 Work in process (1/1) Direct materials Raw materials inventory (1/1) Add: Raw materials purchases 159,120 Total raw materials available for use 22,610 Less: Raw materials inventory (12/31) Direct materials used $188,420 Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead 25,620 37,200 76,500 139,320 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 83,230 $544,240