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 $ 1,900,000 80,000 104,000 135,000 368,000 442,000 66,000 53,000 106,000 170,000 272,000 96,000 125,000 162,000