An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Grouper Company. Assume all raw materials are direct materials. GROUPER COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process (1/1) $193,200 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 $ $165,600 16,800 33,000 62,800 112,600