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 $ 1,800,000 76,000 99,000 129,000 350,000 420,000 63,000 Repairs-Factory equipment 50,000 Rent cost of factory building 100,000 Selling expenses 160,000 General and administrative expenses 256,000 Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending 91,000 119,000 155,000 Direct materials: DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Raw materials available for use Direct materials used Factory overhead Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured 0 0 0 0