Required information The following selected account balances are provided for Delray Mfg Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor, Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Pinished goods inventory, Dec. 31, 2017 1,250,000 37,000 53,900 62,750 175,600 225,000 17,840 47,000 5,250 57,000 94,000 129,300 42,700 41,500 67,300 2