Help System Announcements complete the cost or goous manuractured scheduie ror Cepeda Manuracturing company. CEPEDA MANUFACTURING COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2020 Work in process (1/1) Direct materials $217,000 Raw materials inventory, (1/1) Raw materials purchases Total raw materials available for use 167,000 18,000 Less: Raw materials inventory (12/31) Direct materials used Direct labour $187,000 Manufacturing overhead Indirect labour Factory depreciation Factory utilities Total manufacturing overhead 15,400 37,000 68,500 120,900 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 80,600 $550,600