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Required information [The following information applies to the questions displayed below.] Use the following selected account balances of Delray Manufacturing for the year ended Decemb Sales $ 1, 400, 000 Raw materials inventory, beginning 60, 000 Work in process inventory, beginning 78, 000 Finished goods inventory, beginning 101, 000 Raw materials purchases 276, 000 Direct labor 331, 000 Indirect labor 50, 000 Repairs-Factory equipment 40, 000 Rent cost of factory building 80, 000 Selling expenses 128, 000 General and administrative expenses 205, 000 Raw materials inventory, ending 72, 000 Work in process inventory, ending 94, 000 Finished goods inventory, ending 121, 000 Prepare its schedule of cost of goods manufactured for the year ended December 31. DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials: Raw materials available for use $ 0 Direct materials used $ Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured