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 $ 1,329,000 38,000 56,400 69,200 153,400 224,000 24,300 47,000 5,250 52,000 91,000 134,000 46,700 42,100 69,600 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 1 Direct materials Raw materials available for use Direct materials used Factory overhead: