Supply the missing information on the following schedule of cost of goods manufactured. FISCHER CORPORATION Schedule of Cost of Goods Manufactured For the Year Ended December 31, 2018 Raw materials Beginning inventory $ 30,300 Plus: Purchases 118,800 Raw materials available for use $ 149,100 Minus: Ending raw materials inventory 25,100 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 $ 124,000 161,500 22,900 308,400 46,200 $ 306,600