Required: Supply the missing information on the following schedule of cost of goods manufactured

Raw materials Beginning inventory$ Plus: Purchases 127,000 Raw materials available for use$165,000 Minus: Ending raw materials inventory Cost of direct raw materials used $131,000 Direct labor Manufacturing overhead 29,000 Total manufacturing costs 316,000 Plus: Beginning work in process inventory Total work in process Minus: Ending work in process inventory -66,000 Cost of goods manufactured $312,000