Need help finding the cost of goods manufactured.

Use the following information for the Exercises below 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 purchase Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 1,408,000 38,000 52,000 65,600 159,800 246,000 20,200 50,000 5,250 51,000 105,000 135,000 42,700 38,900 70,200 nventory, Dec. 31, 2017