Determine missing amounts in cost of goods manufactured schedule. E8.32 (LO 4) An incomplete cost of goods manufactured schedule is presented below for Cepeda Manufacturing Company for the year ended December 2022: Work in process (1/1) $210,000 Direct materials Raw materials inventory (1/1) ? Add: Raw materials purchases $165,000 Total raw materials available for use ? Less: Raw materials inventory (12/31) 17,500 Direct materials used $190,000 Direct labour ? Manufacturing overhead Indirect labour 15,000 Factory depreciation 36,000 Factory utilities 68,000 Total manufacturing overhead 119,000 Total manufacturing costs ? Total cost of work in process ? Less: Work in process (12/31) 80,000 Cost of goods manufactured $550,000