Required

Supply the missing information on the following schedule of cost of goods manufactured.

$\backslash$table$[[$FISCHER CORPORATION,,$],[$Schedule of Cost of Goods Manufactured,,$],[$For the Year Ended December $31,$ Year $2,,],[$Raw materials,,$],[$Beginning inventory,,$],[$Plus: Purchases,$$118,000,],[$Raw materials available for use,,$],[$Minus: Ending raw materials inventory,,$],[$Cost of direct raw materials used,,$122,300],[$Direct labor,,$],[$Manufacturing overhead,,$23,000],[$Total manufacturing costs,,$],[$Plus: Beginning work in process inventory,,$],[$Total work in process,,$],[$Minus: Ending work in process inventory,,$],[$Cost of goods manufactured,,$]]$