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 Raw materials available for use Minus: Ending raw materials inventory Cost of direct raw materials used Direct labor 118,500 $ 148,900 $123,900 Manufacturing overhead 22,100 Total manufacturing costs 309,100 Plus: Beginning work in process inventory Total work in process Minus: Ending work in process inventory Cost of goods manufactured 47,900 $ 307,200