Required Supply the missing information on the following schedule of cost of goods manufacturer FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Raw materials Beginning inventory Plus: Purchases 120,000 Raw materials available for use $ 148,000 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 $ 124,000 24,000 324.000 46 000 $ 320.000