Supply the missing information on the following schedule of cost of goods manufactured. Raw materials FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, Year 2 Beginning inventory Plus: Purchases $ 28,900 119,500 Raw materials available for use 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 $ 148,400 24,800 $ 123,600 160,700 22,700 308,600 46,500 $ 307,400