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FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, 2018 Raw materials Beginning inventory $ 28,700 Plus: Purchases 119,600 Raw materials available for use $ 148,300 Minus: Ending raw materials inventory 26,300 Cost of direct raw materials used Direct labor Manufacturing overhead Total manufacturing costs Plus: Beginning work in process inventory Total work in process Minus: Ending work in process inventory Cost of goods manufactured $ 122,000 23,700 309,100 46,100 $ 307,900