uestion $1$ of $5$

An incomplete cost of goods manufactured schedule is presented below for Cullumber Manufacturing Company for December $2022$:

Complete the cost of goods manufactured schedule for Cullumber Manufacturing Company.

CULLUMBERMANUFACTURING COMPANY

Cost of Goods Manufactured Schedule

For the Year Ended December $31,2022$

Work in process $(\frac{1}{1})$

$$214,000$

Direct materials

Raw materials inventory, $(1/1)$

Raw materials purchases

Total raw materials available for use

Less: Raw materials inventory $(12/31)$

Direct materials used

$

$166,000$

$$

$18,500$

Direct labour

$$188,000$