Given the following selected account balances of Delray Mfg. Sales $1,279,000 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 37,000 50,700 61,700 158,500 249,000 19,500 50,000 5,250 53,000 101,000 138,000 40,000 47,600 69,700 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