Given the following selected account balances of Delray Mfg. $1,345,000 Sales Raw materials inventory, Dec. 31, 2014 Work in process inventory, Dec. 31, 2014 Finished goods 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 Work in process inventory, Dec. 31, 2015 Finished goods inventory, Dec 31, 2015 36,000 52,000 60,100 183,100 248,000 23,200 40,000 5,250 54,000 91,000 126,000 47,400 45,200 66,800 5 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 Raw materials available for use 0 Direct materials used $ 0 Factory overhead Finished goods inventory, Dec. 31, 2015 66,800 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 Raw materials available for use 0 Direct materials used $ 0 Factory overhead: Total factory overhead costs Total manufacturing costs 0 Total cost of work in process 0 Cost of goods manufactured S 0