An incomplete cost of goods manufactured schedule is presented below.

CEPEDA MANUFACTURING COMPANY
Cost of Goods Manufactured Schedule
For the Year Ended December 31, 2010

Work in process (1/1)

$210,000

Direct materials

Raw materials inventory (1/1)

?

Add: Raw materials purchases

$

Total raw materials available for use

158,000

Less: Raw materials inventory (12/31)

?

Direct materials used

12,500

Direct labor

$190,000

Manufacturing overhead

?

Indirect labor

$ 18,000

Factory depreciation

36,000

Factory utilities

68,000

Total overhead

122,000

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 Cepeda Manufacturing Company.