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Schedule of Cost of Goods Manufactured and Sold At December 31.2016, the end of its fiscal year. Lederman Manufacturing Corporation collected the following data for 2016 Materials inventory, January 1 Materials inventory, December 31 Work in process inventory, January 1 $37,500 22,500 45,000 Work in process inventory, December 31 61,500 76,500 Finished goods inventory, December 31 54,000 Net delivered cost of materials purchased 187,500 222,000 18,000 55,500 15,000 97,500 31.500 93,000 Non-factory admin strative expenses (total) 87000 Finished goods inventory, January 1 Direct labor Indirect material Indirect labor Factory supplies used Fectory depreciation Factory repairs and maintenance Selling expenses (total)