one White eisex+ Siny Saved The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 $1, 250, 000 37,000 53, 900 Finished goods inventory, Dec.62, 756 31, 2016 Raw materials purchases Direct labor Factory computer supplies used 17,840 Indirect labor Repairs-Factory equipment Rent cost of factory building57,000 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 175, 600 225, 000 47,000 5,250 94, 000 129, 300 42,700 41,500 67,300