An incomplete cost of goods manufactured schedule is presented below.

ORLANDO MANUFACTURING COMPANY

Cost of Goods Manufactured Schedule

For the Year Ended December 31, 2012

Work in process (1/1)

$210,000

Direct materials

Raw materials inventory (1/1)

$ ?

Add: Raw materials purchases

158,000

Total raw materials available for use

?

Less: Raw materials inventory (12/31)

12,500

Direct materials used

$190,000

Direct labor

$ 18,000

?

Manufacturing overhead

36,000

Indirect labor

68,000

Factory depreciation

122,000

Factory utilities

Total overhead

Total manufacturing costs

?

Total cost of work in process

?

Less: Work in process (12/31)

81,000

Cost of goods manufactured

$510,000

Instructions

Complete the cost of goods manufactured schedule for Orlando Manufacturing Company.