Required information

The following selected account balances are provided for Delray Mfg.

Sales	$	1,248,000
Raw materials inventory, Dec. 31, 2016		36,000
Work in process inventory, Dec. 31, 2016		58,100
Finished goods inventory, Dec. 31, 2016		67,100
Raw materials purchases		159,100
Direct labor		245,000
Factory computer supplies used		19,300
Indirect labor		48,000
RepairsFactory equipment		5,250
Rent cost of factory building		54,000
Advertising expense		104,000
General and administrative expenses		140,000
Raw materials inventory, Dec. 31, 2017		42,700
Work in process inventory, Dec. 31, 2017		44,100
Finished goods inventory, Dec. 31, 2017		68,900

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
Total manufacturing costs
Total cost of work in process
Cost of goods manufactured		$

Prepare an income statement for Delray Mfg. (a manufacturer).

DELRAY MFG.
Income Statement
For Year Ended December 31, 2017
Cost of goods sold
Cost of goods available for sale	0
Cost of goods sold		0
Operating expenses
Total operating expenses		0
Operating income		$0