work in progress on one one was $211,000 raw materials inventory is unknown raw material purchases is $159,000 Total raw materials available for use unknown, subtract raw materials inventory 12-31 is $22,100 direct materials used $181,000 direct labor is unknown, indirect labor 18100 Factory depreciation 36100 Factory utilities 68100 total overhead 122300 total manufacturing cost unknown, total cost a work-in-progress unknown, subtract work-in-progress 12-31 $81,100 cost of goods manufactured $541,000 please find all unknown information and provide cost of goods manufactured schedule