! Required information [The following information applies to the questions displayed below.] Use the following selected account balances of Delray Manufacturing for the year ended December 31. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases $950,000 42,000 55,000 72,000 193,000 Direct labor 232,000 Indirect labor 35,000 Repairs-Factory equipment 28,000 Rent cost of factory building 56,000 Selling expenses 90,000 General and administrative expenses 144,000 Raw materials inventory, ending 50,000 Work in process inventory, ending 66,000 Finished goods inventory, ending 86,000 Prepare its schedule of cost of goods manufactured for the year ended December 31.