Fill in the missing information on the cost of goods manufactured schedule of Cullumber Manufacturing Company: (Assume all raw materials used were direct materials.) Work in process inventory (1/1) Direct materials Raw materials inventory (1/1) CULLUMBER MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Raw materials purchases 314,880 Raw materials available for use Raw materials inventory (12/31) 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 inventory (12/31) Cost of goods manufactured 47,360 $326,400 24,320 48,640 49,920 $435,200 412,160 $614,400