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

FISCHER CORPORATIONSchedule of Cost of Goods ManufacturedFor the Year Ended December 31, 2014Raw materialsBeginning inventoryPlus: Purchases120,000Raw materials available for use$148,000Minus: Ending raw materials inventoryCost of direct raw materials used$124,000Direct laborManufacturing overhead24,000Total manufacturing costs324,000Plus: Beginning work in process inventoryTotal work in processMinus: Ending work in process inventory46,000Cost of goods manufactured$320,000