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 118,400 Raw materials available for use $ 148,400 Minus: Ending raw materials inventory Cost of direct raw materials used $ 122,700 Direct labor 23,300 308,000 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 47,700 $ 307,100