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 Plus: Purchases 118,000 Raw materials available for use $ 148,600 Minus. Ending raw materials inventory Cost of direct raw materials used $ 122,600 Direct labor Manufacturing overhead 22,800 Total manufacturing costs 309,200 Plus: Beginning work in process inventory Total work in process Minus Ending work in process inventory Cost of goods manufactured 47,000 $ 306,600