The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods Inventory, ending $ 1,031,000 43,000 57,000 65,300 164,800 232,000 24,080 52,000 5,250 55,000 89,000 139,000 49,800 42,900 66,100 Required information The following selected account balances are provided for Delray Mfg. $ Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending 1,031,000 43,000 57,000 65,300 164,800 232,000 24,000 52,000 5,250 55,000 89,000 139,000 49,800 42.900 66,100 Prepare its schedule of cost of goods manufactured for the current year ended December 31 DELRAY MFG Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 Direct materials Raw malalts available for us Pro 12 Nevallig