Return to question 20 ! Required information Part 1 of 2 The following selected account balances are provided for Delray Mig. Sales $ 1, 416,000 10 Raw materials inventory, beginning 43 , 000 points Work in process inventory, beginning 51, 800 Finished goods inventory, beginning 67, 200 Raw materials purchases 196, 200 Direct labor 227, 000 Factory supplies used (indirect materials) 24,900 Indirect labor 46, 000 Repairs-Factory equipment 5 , 250 Rent cost of factory building 57,000 Advertising expense 91, 000 General and administrative expenses 143 , 000 Raw materials inventory, ending 47,900 Work in process inventory, ending 45, 000 Finished goods inventory, ending 71, 200