$\backslash$table$[[$Sales$,$$$2,750,000],[$Raw materials inventory, beginning,$114,000],[$Work in process inventory, beginning,$148,000],[$Finished goods inventory, beginning,$192,000],[$Raw materials purchases,$524,000],[$Direct labor,$629,000],[$Indirect labor,$94,000],[$Repairs$-$Factory equipment,$75,000],[$Rent cost of factory building,$150,000],[$Selling expenses,$240,000],[$General and administrative expenses,$384,000],[$Raw materials inventory, ending,$137,000],[$Work in process inventory, ending,$178,000],[$Finished goods inventory, ending,$230,000]]$

Exercise $18-13($Algo$)$ Preparing schedule of cost of goods manufactured LO P$2$

Prepare its schedule of cost of goods manufactured for the year ended December $3$

$\backslash$table$[[$DELRAY MANUFACTURING$],[$For Year Ended December $31,],[$Direct materials:,,$],[,,],[,,],[$Raw materials available for use,,$],[,,],[$Direct materials used,,$],[,,],[,,],[,,],[,,],[,,],[$Total factory overhead:,,$],[$Total manufacturing costs,,$],[,,],[$Total cost of work in process,,$],[,,],[$Cost of goods manufactured,,$]]$