Required

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

BENSON 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 $$148,100$

Minus: Ending raw materials inventory

Cost of direct raw materials used $$123,100$

Direct labor

Manufacturing overhead $22,200$

Total manufacturing costs $308,100$

Plus: Beginning work in process inventory

Total work in process

Minus: Ending work in process inventory $47,200$

Cost of goods manufactured $$306,500$