Please help with the blank boxes

For the Year Ended December 31, 2022 Work in process (1/1) $172,200 Direct materials Raw materials inventory (1/1) to Add: Raw materials purchases 129,600 Total raw materials available for use Less: Raw materials inventory (12/31) 18,500 Direct materials used $147,600 Direct labor Manufacturing overhead Indirect labor 14,800 Factory depreciation 29,500 Factory utilities 55,800 Total overhead 100,100 Total manufacturing costs Total cost of work in process Less: Work in process (12/31) 66,400 Cost of goods manufactured $442,800