ChanChan$\text{'}$s manufacturing costing system uses a$$ three$-$part classification of direct$$ materials, direct manufacturing$$ labor, and manufacturing overhead costs. The following items$($in millions$)$ pertain to ChanChan $$Corporation:

For Specific Date

Work$-$in$-$process inventory, January $1,2020$

$$15$

Direct materials inventory, December $31,2020$

$10$

Finished$-$goods inventory, December $31,2020$

$20$

Accounts payable, December $31,2020$

$28$

Accounts receivable, January $1,2020$

$51$

Work$-$in$-$process inventory, December $31,2020$

$8$

Finished$-$goods inventory, January $1,2020$

$40$

Accounts receivable, December $31,2020$

$37$

Accounts payable, January $1,2020$

$42$

Direct materials inventory, January $1,2020$

$31$

For Year $2020$

Plant utilities

$$9$

Indirect manufacturing labor

$24$

Depreciation$$plant and equipment

$5$

Revenues

$352$

Miscellaneous manufacturing overhead

$12$

Marketing, distribution, and customer$-$service costs

$92$

Direct materials purchased

$83$

Direct manufacturing labor

$48$

Plant supplies used

$3$

Property taxes on plant

$7$

Begin by preparing the supporting schedule of cost of goods manufactured$($in millions$).$ Start with the direct materials and direct labor$$ costs, then indirect manufacturing$$ costs, and complete the schedule by calculating cost of goods manufactured.