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 $ 1,550,000 66,000 86,000 112,000 304,000 365,000 Indirect labor 55,000 Repairs-Factory equipment 44,000 Rent cost of factory building 88,000 Selling expenses 141,000 General and administrative expenses 226,000 Raw materials inventory, ending 79,000 Work in process inventory, ending Finished goods inventory, ending 103,000 134,000 Prepare its schedule of cost of goods manufactured for the year ended December 31.