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Sales	$	1,110,000
Raw materials inventory, beginning		44,000
Work in process inventory, beginning		58,700
Finished goods inventory, beginning		63,600
Raw materials purchases		175,800
Direct labor		239,000
Factory supplies used (indirect materials)		17,800
Indirect labor		43,000
RepairsFactory equipment		5,250
Rent cost of factory building		50,000
Advertising expense		101,000
General and administrative expenses		139,000
Raw materials inventory, ending		46,900
Work in process inventory, ending		39,800
Finished goods inventory, ending		71,900

Required information The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,110,000 44,000 58,700 63,600 175,800 239,000 17,800 43,000 5, 250 50,000 101,000 139,000 46,900 39,800 71,900 Prepare an income statement for Delray Mfg. (a manufacturer). Answer is complete but not entirely correct. DELRAY MFG. Income Statement For Year Ended December 31, Year 1 Sales $ 1,110,000 Cost of goods sold Finished goods inventory, beginning $ 63,600 Cost of goods manufactured 15 X 63,615 71,900 (8,285) Cost of goods available for sale Less: Finished goods inventory, ending Cost of goods sold Gross profit Operating expenses Advertising expense General and administrative expenses 101,000 139,000 Total operating expenses Operating income 240,000 $ (240,000)