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, 2014
Raw materials
Beginning inventory	?
Plus: Purchases	119,400
Raw materials available for use	$149,500
Minus: Ending raw materials inventory	?
Cost of direct raw materials used		$123,900
Direct labor		?
Manufacturing overhead		22,800
Total manufacturing costs		309,500
Plus: Beginning work in process inventory		?
Total work in process		?
Minus: Ending work in process inventory		47,500
Cost of goods manufactured