Saved Select the category for each of the following accounts of a manufacturing company as either selling expenses or general and administrative expenses, or cost of goods manufactured. Account Office building insurance used up Factory utilities Salesperson travel costs Office accounting Salesperson smartphone costs Advertising Work in process inventory beginning Computer supplies used in office Depreciation expense Factory Depreciation expense-Office Wages for assembly workers Category Proy 3 of 6 Next > Help Save & Exit Check HW Saved Required information [The following information applies to the questions displayed below.) Use the following selected account balances of Delray Manufacturing for the year ended December 31. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Indirect labor $ 1,750,000 74,000 96,000 125,000 340,000 408,000 61,000 49,000 98,000 157,000 General and administrative expenses 251,000 89,000 115,000 150,000 Repairs-Factory equipment Bent cost of factory building Selling expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending Help Finished goods inventory, ending 150,000 Prepare an income statement for Delray Manufacturing (a manufacturer). Assume that its cost of goods manufactured is $922,000. Cost of goods sold Goods available for sale Cost of goods sold Net income DELRAY MANUFACTURING Income Statement For Year Ended December 31