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 1,303,000 43,000 58,300 62,700 180,400 223,000 18,800 51,000 5,250 Rent cost of factory building 52,000 Advertising expense 100,000 General and administrative expenses 130,000 Raw materials inventory, Dec. 31, 2017 41,200 Work in process inventory, Dec. 31, 2017 42,500 Finished goods inventory, Dec. 31, 2017 71,500 fort of goods manufactured for the year ended December 31, 2017. Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017. DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 Direct materials Raw materials available for use Direct materials used Factory overhead: Total factory overhead costs Direct materials used Factory overhead: Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured