The following selected account balances are provided for Delray Mfg. ed 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, Dec. 31, 2017 $ 1,397,000 35,000 50,900 61,900 169,700 226,000 21,600 53,000 5,250 58,000 93,000 129,000 45, 380 46,400 67,500 ok at nt ences nnnnnnnnnnnnnn... Nanban Required information Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 Direct materials Raw materials available for use 0 Direct materials used $ 0 Factory overhead ces Total factory overhead costs Total manufacturing costs 0 0 Total cost of work in process 0 Cost of goods manufactured 20 S 0