Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Indirect labor Repairs-Factory equipment Rent cost of factory building Selling expenses $ 1,250,000 37,000 53,900 62,700 175,600 225,000 47,000 23,000 57,000 94,000 General and administrative expenses 129,300 Raw materials inventory, ending 42,700 Work in process inventory, ending 41,500 Finished goods inventory, ending 67,300 Exercise 18-13 (Static) Preparing schedule of cost of goods manufactured LO P2 Prepare its schedule of cost of goods manufactured for the year ended December 31. Direct materials: DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Raw materials available for use $ 0 Direct materials used Factory overhead: Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured $ 0 $ 0 $