The following are incomplete manufacturing cost data. Determine the missing amounts for three different situations. Ayayai Corporation incurred the following costs while manufacturing its product. Work in process inventory was $15,100 at January 1 and $19,000 at December 31 . Finished goods inventory was $74,400 at January 1 and $56,300 at December 31 (a) Compute cost of goods manufactured. Cost of goods manufactured An incomplete cost of goods manufactured schedule is presented below. Complete the cost of goods manufactured schedule for Sheffield Company. Assume all raw materials are direct materials. Less: Raw materials inventory Direct materials used 25,500 Direct labor Manufacturing overhead Indirectlabor Factory depreciation Factory utilities Total overhead Total manufacturing costs Total cost of work in process Less: Work in process (12/31) Cost of goods manufactured