Exercise 18-13 Preparation of schedule of cost of goods manufactured LO P2 Given the following selected account balances of Delray Mfg 1,177,000 Sales 43,000 Work in process inventory, Dec. 31, 201454,900 Finished goods inventory, Dec. 31, 2014 64,800 156,700 242,000 20,500 60,000 5,250 51,000 80,000 137,000 48,700 Work in process inventory, Dec. 31, 2015 40,000 Finished goods inventory, Dec. 31, 2015 65,800 Raw materials inventory, Dec. 31, 2014 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2015 Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015. DELRAY MFG Schedule of Cost of Goods Manufactured For Year Ended December 31, 2015 Direct materials Add: Raw materials purchases Raw materials available for use Less: Raw materials inventory, Decem 2015 Direct materials used e n