Complete the cost of soods manutactured schedule for Splish Brothers Compony. $($Assume that all raw muter isls used were direct materi$$ts$)$

SPLISH BROTHERS COMPAVY Cost of Goods Manufactured Schedule For the Year Ended December $31,2022$

Workin process, Janusry $1$

Directmaterials

Raw materials inventory, January $1$

$

Raw materials purchases

$148,800$

Total rJw materlals avalable for use

Less Raw mkterials irwentork December $31$

$21,500$

Direct materials used

$$169,200$

Dirext labor

Manufacturing overhesad

Indirest labor

$17,200$

Factery depreciation

$33,700$

Factary utilities

$64,200$

Total manufacturing overhesd