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 $ 2,300,000 96,000 125,000 163,000 442,000 530,000 80,000 64,000 128,000 205,000 328,000 115,000 150,000 196,000 Direct materials: DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Raw materials available for use $ 0 Direct materials used Factory overhead: Total factory overhead Total manufacturing costs $ 0 $ 0 0