An incomplete cost of goods manufactured schedule is presented here. Complete the cost of goods manufactured schedule for Kingbird Company. (Assume that all raw materials used were direct materials.) Work in process, January 1 Direct materials Raw materials inventory, January 1 KINGBIRD COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2025 Raw materials purchases Total raw materials available for use Less: Raw materials inventory. December 31 Direct materials used Direct labor Manufacturing overhead Indirect labor Factory depreciation 161,600 23.500 $183,600 18,800 36,500 Factory utilities 69,800 Total manufacturing overhead 125,100 Total manufacturing costs $2