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 $ 1,034,000 44,000 54,800 65,800 167,000 223,000 24,000 55,000 5,250 57,000 109,000 135,000 49,000 43,600 74,800 Prepare its schedule of cost of goods manufactured for the current year ended December 31