! 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 Direct labor Indirect labor Repairs-Factory equipment Rent cost of factory building Selling expenses General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,400,000 60,000 78,000 101,000 276,000 331,000 50,000 40,000 80,000 128,000 205,000 72,000 94,000 121,000 Prepare its schedule of cost of goods manufactured for the year ended December 31.