An incomplete cost of goods manufactured schedule is presented below.

MOLINA COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2014
Work in process (1/1)			$210,000
Direct materials
Raw materials inventory (1/1)	$?
Add: Raw materials purchases	158,000
Total raw materials available for use	?
Less: Raw materials inventory (12/31)	22,500
Direct materials used		$190,000
Direct labor		?
Manufacturing overhead
Indirect labor	18,000
Factory depreciation	36,000
Factory utilities	68,000
Total overhead		122,000
Total manufacturing costs			?
Total cost of work in process			?
Less: Work in process (12/31)			81,000
Cost of goods manufactured			$530,000

Instructions

Complete the cost of goods manufactured schedule for Molina Company.