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 1,310,000 43,000 56,400 66,500 191,800 245,000 22,800 57,000 5,250 52,000 106,000 145,000 47,200 41,400 68,600 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