assaged beloritis use the following selected account balances of Delray an fir 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 Direct materials used Factory overhead: Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured DELRAY MANUFACTURING Income Statement For Year Ended December 31 Cost of goods sold: Goods available for sale Cost of goods sold Net income