\begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ FISCHER CORPORATION } \\ \hline \multicolumn{2}{|c|}{ For the Year Ended December 31, Year 2 } \\ \hline Raw materials & & \\ \hline Beginning inventory & 119,100 & \\ \hline Plus: Purchases & $148,900 & \\ \hline Raw materials available for use & & \\ \hline Minus: Ending raw materials inventory & & $123,600 \\ \hline Cost of direct raw materials used & & \\ \hline Direct labor & & 22,900 \\ \hline Manufacturing overhead & & 310,000 \\ \hline Total manufacturing costs & & \\ \hline Plus: Beginning work in process inventory & & \\ \hline Total work in process & & 46,100 \\ \hline Minus: Ending work in process inventory & & $306,500 \\ \hline Cost of goods manufactured & & \\ \hline \hline \end{tabular}