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 repare an income statement for Delray Mfg. (a manufacturer). $ 1,497,000 40,000 54,200 61,300 170,100 239,000 24,700 59,000 5,250 59,000 95,000 138,000 40,800 42,000 73,900