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 RepairsFactory 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 $ 1,036,000 42,000 50,500 63,100 167,400 229,000 21,000 56,000 5,250 55,000 82,000 144,000 49,100 41,500 73,800 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 Direct materials used Factory overhead: Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured