Complete the cost of goods manufactured schedule for Crane Company. CRANE COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2020 Work in process (1/1) $211,000 Direct materials Raw materials inventory (1/1) $ Add: Raw materials purchases 159,000 Total raw materials available for use Less: Raw materials inventory (12/31) 22,100 Direct materials used $181,000 Direct labor Manufacturing overhead Indirect labor 18,100 Factory depreciation 36,100 Factory depreciation 36,100 Factory utilities 68,100 Total overhead 122,300 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) 81,100 Cost of goods manufactured $541,000 T