Given the following selected account balances of delay mfg$.$

Sales $-$$$1,361,000$

Raw materials inventory Dec. $31,2014-$ $$45,000$

Work in process inventory Dec. $31,2014-$$$51,600$

Finished goods inventory Dec$\mathrm{.}31,2014-$ $$70,000$

Raw materials purchases$-$ $$170,500$

Direct labor$-$ $$241,000$

Factory computer supplies used $-$$$16,100$

Indirect labor $-$$$48,000$

Repairs$-$ factory equipment $-5,250$

Rent cost of factory building $-$$$56,000$

Advertising expense $-$$$84,000$

General and administrative expenses$-$ $$131,000$

Raw material inventory Dec $31,2015-$$$43,300$

Work in process inventory Dec. $31,2015-$ $$38,100$

Finished goods inventory Dec$\mathrm{.}31,2015-$$$69,700$

Prepare its schedule of cost of good manufactured for the year ended in December $31,2015.$

Delray Mfg$.$

schedule of cost of goods manufactured

For year ended December $31,2015$

Direct material

$-$

$-$

Raw materials available for use

$-$

Direct materials used

$-$

$-$

Factory overhead

$-$

$-$

$-$

$-$

$-$

$-$

Total factory overhead costs

Total manufacturing costs

$-$

Total costs of work in process

$-$

Costs of good manufactured