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 1,299,000 44,000 55,909 68,300 186,500 244,000 17,299 47,992 5,250 56,000 93,280 126, Dee 43,299 41,499 67,189 lon Prepare its schedule of cost of goods manufactured for the current year ended December 31. DELRAY MEG Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 Direct materials Raw materials inventory.be inning Add: Raw materials purchases Raw materials available for use 0 Less: Raw materials inventory, ending Direct materials used S 0 Factory overhead: Raw materials purchases Raw materials inventory, beginning Factory supplies used Indirect labor 0 Repairs-_-Factory equipment Rent cost of factory building Total factory overhead costs Total manufacturing costs Less: Work in process nventory beginning Total cost of work in process Less: Work in process inventory ending Cost of goods manufactured 0 0 $ 0