An incomplete cost of goods manufactured schedule is presented here. Complete the cost of goods manufactured schedule for Shamrock Company. (Assume that all raw materials used were direct materials.) Work in process, January 1 Direct materials Raw materials inventory, January 1 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 Factory utilities Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Work in process, December 31 Cost of goods manufactured SHAMROCK COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 $ 142,400 20,500 16,400 32,300 61,400 $162,000 110,100 $18 7 $48

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