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 $ 1,900,000 80,000 104,000 135,000 368,000 442,000 66,000 Repairs-Factory equipment 53,000 Rent cost of factory building 106,000 Selling expenses 170,000 General and administrative expenses 272,000 Raw materials inventory, ending 96,000 Work in process inventory, ending Finished goods inventory, ending 125,000 162,000 Prepare its schedule of cost of goods manufactured for the year ended December 31. DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured Direct materials: For Year Ended December 31 Raw materials available for use $ 0 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 $ 0