The following selected account balances are provided for Delray Mfg.

Sales $ 1,433,000 Raw materials inventory, beginning 38,000 Work in process inventory, beginning 53,400 Finished goods inventory, beginning 64,600 Raw materials purchases 160,100 Direct labor 239,000 Factory supplies used (indirect materials) 22,700 Indirect labor 53,000 RepairsFactory equipment 5,250 Rent cost of factory building 52,000 Advertising expense 96,000 General and administrative expenses 133,000 Raw materials inventory, ending 40,300 Work in process inventory, ending 42,600 Finished goods inventory, ending 66,100

Prepare its schedule of cost of goods manufactured for the current year ended December 31.