The following selected account balances are provided for Delray Mfg.

Required information The following selected account balances are provided for Delray Mfg Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory $ 1,084,000 40,000 53,300 63,600 196,500 222,000 23,200 47,000 5,250 57,000 107,000 126,000 42,500 38,700 65,100 Dec. 31, 2017