Exercise $10-13$A $($Algo$)$ Missing information in a schedule of cost of goods mar

Required

Supply the missing information on the following schedule of cost of goods manufactured.

$\backslash$table$[[$FISCHER CORPORATION$],[$Schedule of Cost of Goods Manufactured$],[$For the Year Ended December $31,$ Year $2],[$Raw materials$],[$Beginning inventory$],[$Plus: Purchases,$119,900,,],[$Raw materials available for use,$$149,600,,],[$Minus: Ending raw materials inventory$],[$Cost of direct raw materials used,,$$,123,200],[$Direct labor$],[$Manufacturing overhead,,,$23,100],[$Total manufacturing costs,,,$309,100],[$Plus: Beginning work in process inventory$],[$Total work in process$],[$Minus: Ending work in process inventory,,,$46,400],[$Cost of goods manufactured,,$$,306,900]]$