Required Supply the missing information on the following schedule of cost of goods manufactured. Answer is complete but not entirely correct. FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Raw materials Beginning inventory 305,500 PlusPurchases 118,500 Raw materials available for use 149,000 Minus Ending raw materials inventory 26,600 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 IS 122,400 162,500 23,600 308,500 45,800 > 354,300 47,500 306,800