Given the following selected account balances of Delray Mfg.

Sales	$	1,301,000
Raw materials inventory, Dec. 31, 2014		45,000
Work in process inventory, Dec. 31, 2014		52,100
Finished goods inventory, Dec. 31, 2014		61,600
Raw materials purchases		160,200
Direct labor		244,000
Factory computer supplies used		19,400
Indirect labor		54,000
RepairsFactory equipment		5,250
Rent cost of factory building		56,000
Advertising expense		83,000
General and administrative expenses		141,000
Raw materials inventory, Dec. 31, 2015		40,300
Work in process inventory, Dec. 31, 2015		39,400
Finished goods inventory, Dec. 31, 2015		70,400

Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015.