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 Work in process (1/1) Direct materials Raw materials inventory (1/1) Add: Raw materials purchases Total raw materials available for use Less: Raw materials inventory (12/31) Direct materials used Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 159,120 22,610 $188,420 25,620 37,200 76,500 139,320 $220,940 83,230 $544,240