If you could show the process of figuring out the answer, this still confuses me and I want to learn how to calculate this.

$215,960 $ Exercise 19-09 An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Coronado Company. CORONADO COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2020 Work in process (1/1) Direct materials Raw materials inventory (1/1) Add: Raw materials purchases 163,890 Total raw materials available for use Less: Raw materials inventory (12/31) 22,350 Direct materials used $188,340 Direct labor Manufacturing overhead Indirect labor 18,220 Factory depreciation 39,150 Factory utilities 76,620 Total overhead 133,990 Total manufacturing costs Total cost of work in process $215,960 Work in process (1/1) Direct materials Raw materials inventory (1/1) $ 163,890 22,350 $188,340 Add: Raw materials purchases Total raw materials available for use Less: Raw materials inventory (12/31) Direct materials used Direct labor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total overhead 18,220 39,150 76,620 133,990 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured 87,360 $546,180 Click if you would like to Show Work for this question: Open Show Work