An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Blue Company. BLUE COMPANY Cost of Goods Manufactured Schedule $213,960 Work in process (1/1) Direct materials Raw materials inventory (1/1) $ Add: Raw materials purchases 165,180 Total raw materials available for use 22,660 Less: Raw materials inventory (12/31) Direct materials used $186,990 Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead 24,790 39,270 77,660 141,720 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 83,530 $544,530