Given the following selected account balances of Delray Mfg. $1,438,000 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 45,000 58,300 65,000 173,000 245,000 19,400 44,000 5,250 52,000 98,000 128,000 42,700 41,900 67,100 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 Direct materials used Factory overhead: Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured