Required Supply the missing information on the following schedule of cost of goods manufactured. Raw materials FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Beginning inventory Plus: Purchases 119,100 Raw materials available for use $ 148,400 Minus: Ending raw materials inventory 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 $ 123,100 23,700 309,500 47,600 $ 307,200