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.) SHAMROCK COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process, January 1 $189,000 Direct materials Raw materials inventory, January 1 $enter a dollar amount Raw materials purchases 142,400 Total raw materials available for use enter a total of the two previous amounts Less: Raw materials inventory, December 31 20,500 Direct materials used $162,000 Direct labor enter a dollar amount Manufacturing overhead Indirect labor 16,400 Factory depreciation 32,300 Factory utilities 61,400 Total manufacturing overhead 110,100 Total manufacturing costs enter a total amount for the first part Total cost of work in process enter a total amount for all two parts Less: Work in process, December 31 72,800 Cost of goods manufactured $486,000