Please help! An incomplete cost of goods manufactured schedule is presented here.

Complete the cost of goods manufactured schedule for Sage Hill Company. $($Assume that all raw materials used were direct materials.$)$

SAGE HILL COMPANY

Cost of Goods Manufactured Schedule

For the Year Ended December $31,2022$

Work in process, January $1$ $$231,000$

Direct materials

Raw materials inventory, January $1$

$

Raw materials purchases

$174,400$

Total raw materials available for use

Less: Raw materials inventory, December $31$

$25,500$

Direct materials used

$$198,000$

Direct labor

Manufacturing overhead

Indirect labor

$20,400$

Factory depreciation

$39,300$

Factory utilities

$75,400$

Total manufacturing overhead

$135,100$

Total manufacturing costs

Total cost of work in process

Less: Work in process, December $31$

$88,800$

Cost of goods manufactured

$$594,000$