Required Supply the missing information on the following schedule of cost of goods manufactured. FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Raw materials Beginning inventory $ 28,400 Plus: Purchases 119,600 Raw materials available for use $ 148,800 Minus: Ending raw materials inventory 25,400 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 $ 122,500 164,700 22,700 308,500 44,200 354,100 46,400 $ 306,900