Required information The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,055,000 40,000 55,000 60,100 163,100 220,000 19,600 44,000 5,250 50,000 86,000 135,000 46,800 38,700 65,500 Prepare its schedule of cost of goods manufactured for the current year ended December 31. DELRAY MFG Schedule of Cost of Goods Manufactured For Year Ended December 31, Year Direct materials Raw materials available for use 0 Direct materials used $ 0 Factory overhead: DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 Direct materials Raw materials available for use 0 Direct materials used $ O Factory overhead: 0 Total factory overhead costs Total manufacturing costs 0 Total cost of work in process 0 Cost of goods manufactured $ 0