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 118,100 Raw materials available for use $ 148,300 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 $ 122,900 23,800 309,000 47,800 $ 307,500