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 $1,250,000 54,000 70,000 91,000 248,000 298,000 45,000 Repairs-Factory equipment 36,000 Rent cost of factory building 72,000 Selling expenses 115,000 General and administrative expenses 184,000 Raw materials inventory, ending 65,000 Work in process inventory, ending 84,000 Finished goods inventory, ending. 109,000 Prepare its schedule of cost of goods manufactured for the year ended December 31. DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials