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Given the following selected account balances of Delray Mfg., prepare its schedule of cost of goods manufactured for the year ended December 31, 2017. Include a listing of the individual overhead account balances in this schedule. Exercise 14-13 Preparation of schedule of cost of goods manufactured P2 Sales $ 5,250 $1,250,000 Repairs-Factory equipment Rent cost of factory building Advertising expense . Raw materials Inventory, Dec. 31, 2016 37,000 57,000 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 53,900 94,000 General and administrative expenses. 129,300 62,750 Raw materlals purchases 175,600 Raw materials Inventory, Dec. 31, 2017 42,700 Direct labor Work In process Inventory, Dec. 31, 2017. 41,500 225,000 Factory computer supplies used Finished goods Inventory, Dec. 31, 2017 67,300 17,840 Check Cost of goocs Indirect labor 47,000 manufectured. $534,390 Refer to the information in Exercise 14-13 to prepare an income statement for Delray Mfg. (a manufac- turer). Assume that its cost of goods manufactured is $534,390