Fill in the blanks! Thank you!

An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Flounder Company. Assume all raw materials are direct materials. FLOUNDER COMPANY Cost of Goods Manufactured Schedule $189.000 Work in process (1/1) Direct materials Raw materials inventory (1/1) $ 142,400 Add: Raw materials purchases Total raw materials available for use Less: Raw materials inventory (12/31) Direct materials used 20,500 $162,000 D102.009 Direct materials used Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead 16,400 32,300 61,400 110.100 Total manufacturing costs Total cost of work in process 72.800 $486.000 Less: Work in process (12/31) Cost of goods manufactured