Current Attempt in Progress An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Blue Company. Assume all raw materials are direct materials. BLUE COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process (1/1) Direct materials Raw materials inventory (1/1) $ Add: Raw materials purchases Total raw materials available for use Less: Raw materials inventory (12/31) Direct materials used 129,600 18,500 $147,600 $172.200 Direct materials used Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured eTextbook and Media $147,600 14,800 29.500 55,800 100,100 18 66,400 $442,800