Question 31 An incomplete cost of goods manufactured schedule is presented below for Cepeda Manufacturing Company for the year ended December 2020: Complete the cost of goods manufactured schedule for Cepeda Manufacturing Company. CEPEDA MANUFACTURING 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) Raw materials purchases 165,000 Total raw materials available for use Less: Raw materials inventory (12/31) 17,900 Direct materials used $188,000 Direct labour Manufacturing overhead Indirect labour 15,900 Factory depreciation 37,000 Factory utilities 68,200 Total manufacturing overhead 121,100 Total manufacturing costs $216,500