Given the following selected account balances of Delray Mfg. 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 $ 1,226,000 41,000 57,300 65,700 182,600 241,000 21,400 46,000 5,250 Rent cost of factory building 51,000 Advertising expense 105,000 General and administrative expenses Raw materials inventory, Dec. 31, 2015 140,000 42,700 Work in process inventory, Dec. 31, 2015 Finished goods inventory, Dec. 31, 2015 41,200 71,900 Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015. Direct materials DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, 2015 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