E1-4B An incomplete cost of goods manufactured schedule is presented below. Work in process (1/1) Direct materials RAMOS MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2014 Raw materials inventory (1/1) Add: Raw materials purchases Total raw materials available for use Less: Raw materials inventory (12/31) Direct materials used Direct labor Manufacturing overhead 165,000 ? 17,500 $190,000 2 $207,500 Determine missing amounts in cost of goods manufactured schedule. (LO 6) 2 chapter 1 Managerial Accounting Indirect labor Factory depreciation Factory utilities Total overhead Total manufacturing costs Total cost of work in process $15,000 36,000 68,000 119,000 Less: Work in process (12/31) Cost of goods manufactured Instructions 67,000 $550,000 Complete the cost of goods manufactured schedule for Juan Manufacturing Company