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Required information The following selected account balances are provided for Delray Mfg. Sales $1,302,000 Raw materials inventory, Dec. 31, 2016 41,000 Work in process inventory, Dec. 31, 55,900 2016 Finished goods inventory, Dec. 31, 2016 60,300 Raw materials purchases 160,200 Direct labor 238,000 Factory computer supplies used 18,300 Indirect labor 53,000 Repairs-Factory equipment 5,250 Rent cost of factory building 59,000 Advertising expense 84,000 General and administrative expenses 143,000 Raw materials inventory, Dec. 31, 2017 47,600 Work in process inventory, Dec. 31, 45,400 2017 Finished goods inventory, Dec. 31, 2017 69,500 Required information For Year Ended December 31, 2017 Part 1 of 2 Direct materials Raw materials available for use 0.46 points Direct materials used eBook Print Factory overhead References Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured