WINDSOR COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process. January 1 Direct materials Raw materials imventory. January 1 Raw materials purchases $44600 Total raw materials available for use Less: Raw materials inventory, December 31 Direct materials used $180.000 Directlabor Manufacturing overhead Indirect labor 18,400 Manufacturing overhead Indirect labor Factory depreciation Factory utilities 18,400 Total manufacturing overhead 35,800 Total manufacturing costs. Total cost of work in process Less: Workin process, December 31 Cost of goods manulactured verhead 18,400 ciation 35.800 68,400 cturing overhead tiering costs work in process n process, December 31 is manufactured An incomplete cost of goods manufactured schedule is presented here. Complete the cost of goods manufactured schedule for Windsor Company. (Assume that all raw materials used were direct materials.) WINDSOR COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 process. January 1 $210,000 taterials aterials inventory, January 1 aterials purchases in materials available for use aw materials inventory, December 31 $4400 laterials used $180,000 bor turing overhead tabor 18.400 Raw materias inventory, January 1 Raw materials purchases Less: Raw materials inventory, December 31 23,000 Direct materials used $180,000 Direct labor Manufacturing overhead Indirectlabor Factory depreciation Factory utilities - Total manufacturing overhead 18,400 Totalmanufacturing costs Direct materials used $180,000 Directlabor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Workin process, December 31 Cost of goods manufactured \begin{tabular}{rr} & $180,000 \\ 18,400 \\ 35,800 \\ 68,400 \\ 122,600 \\ \hline \end{tabular} WINDSOR COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 Work in process. January 1 Direct materials Raw materials imventory. January 1 Raw materials purchases $44600 Total raw materials available for use Less: Raw materials inventory, December 31 Direct materials used $180.000 Directlabor Manufacturing overhead Indirect labor 18,400 Manufacturing overhead Indirect labor Factory depreciation Factory utilities 18,400 Total manufacturing overhead 35,800 Total manufacturing costs. Total cost of work in process Less: Workin process, December 31 Cost of goods manulactured verhead 18,400 ciation 35.800 68,400 cturing overhead tiering costs work in process n process, December 31 is manufactured An incomplete cost of goods manufactured schedule is presented here. Complete the cost of goods manufactured schedule for Windsor Company. (Assume that all raw materials used were direct materials.) WINDSOR COMPANY Cost of Goods Manufactured Schedule For the Year Ended December 31, 2022 process. January 1 $210,000 taterials aterials inventory, January 1 aterials purchases in materials available for use aw materials inventory, December 31 $4400 laterials used $180,000 bor turing overhead tabor 18.400 Raw materias inventory, January 1 Raw materials purchases Less: Raw materials inventory, December 31 23,000 Direct materials used $180,000 Direct labor Manufacturing overhead Indirectlabor Factory depreciation Factory utilities - Total manufacturing overhead 18,400 Totalmanufacturing costs Direct materials used $180,000 Directlabor Manufacturing overhead Indirect labor Factory depreciation Factory utilities Total manufacturing overhead Total manufacturing costs Total cost of work in process Less: Workin process, December 31 Cost of goods manufactured \begin{tabular}{rr} & $180,000 \\ 18,400 \\ 35,800 \\ 68,400 \\ 122,600 \\ \hline \end{tabular}