Exercise 19-09 An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Sunland Company. SUNLAND COMPANY Cost of Goods Manufactured Schedule $218,540 Work in process (1/1) Direct materials Raw materials inventory (1/1) $ Add: Raw materials purchases 160,100 Total raw materials available for use 27,590 Less: Raw materials inventory (12/31) Direct materials used $186,330 Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead 27,630 40,620 76,370 144,620 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 86,460 $546,470