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The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 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, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 $1,146,000 40,000 59,300 69,500 184,000 230,000 19,700 54,000 5,250 60,000 106,000 141,000 43,500 47, 300 71,400 For Year Ended December 31, 2017 Direct materials Raw materials available for use 0 Direct materials used $ Factory overhead: Total factory overhead costs Total manufacturing costs 0 Total cost of work in process 0 Cost of onde DELRAY MFG. Income Statement For Year Ended December 31, 2017 $ 1,146,000 Sales Cost of goods sold 19,700 19,700 71,400 (51,700) Raw materials inventory, December 31, 2017 Cost of goods available for sale Less: Finished goods inventory, December 31, 2017 Cost of goods sold Gross profit Operating expenses 106,000 141,000 Advertising expense General and administrative expenses Total operating expenses Operating income 247,000 $ (247,000)