Given the following selected account balances of Delray Mfg 1,030,000 Sales Raw materials inventory, Dec. 31, 2014 40,000 55,000 Work in process inventory, Dec. 31, 2014 Finished goods inventory, Dec. 31, 2014 60.400 Raw materials purchases 171.900 Direct labor 222.000 24,000 Factory computer supplies used Indirect labor 49,000 Repairs-Factory equipment 5,250 Rent cost of factory building 57,000 102,000 Advertising expense 126,000 General and administrative expenses Raw materials inventory, Dec. 31, 2015 49.600 Work in process inventory, Dec. 31, 2015 38,600 Finished goods inventory, Dec. 31, 2015 72.200 Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015