The following selected account balances are provided for Delray Mfg.

Sales	$	1,488,000
Raw materials inventory, Dec. 31, 2016		40,000
Work in process inventory, Dec. 31, 2016		51,900
Finished goods inventory, Dec. 31, 2016		64,200
Raw materials purchases		184,700
Direct labor		231,000
Factory computer supplies used		18,900
Indirect labor		47,000
RepairsFactory equipment		5,250
Rent cost of factory building		52,000
Advertising expense		90,000
General and administrative expenses		130,000
Raw materials inventory, Dec. 31, 2017		48,100
Work in process inventory, Dec. 31, 2017		41,400
Finished goods inventory, Dec. 31, 2017		67,400

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

DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 Direct materials Raw materials available for use Direct materials used Factory overhead: Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured