The following selected account balances are provided for Delray Mfg.

Sales	$	1,453,000
Raw materials inventory, Dec. 31, 2016		44,000
Work in process inventory, Dec. 31, 2016		53,500
Finished goods inventory, Dec. 31, 2016		68,500
Raw materials purchases		181,000
Direct labor		248,000
Factory computer supplies used		24,800
Indirect labor		56,000
RepairsFactory equipment		5,250
Rent cost of factory building		56,000
Advertising expense		91,000
General and administrative expenses		143,000
Raw materials inventory, Dec. 31, 2017		46,100
Work in process inventory, Dec. 31, 2017		45,000
Finished goods inventory, Dec. 31, 2017		73,200

Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017.