The following selected account balances are provided for Delray Mfg. Sales $ 1,165,000 45,000 Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases 53,400 61,300 190,700 Direct labor 225,000 Factory supplies used (indirect materials) Indirect labor 22,800 55,000 Repairs-Factory equipment 5,250 Rent cost of factory building Advertising expense 50,000 91,000 144,000 General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending 41,900 43,800 69,000 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 materials available for use Direct materials used Direct materials DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, Year 1 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 During January, the production department of a process operations system completed and transferred to finished goods a total of 65,000 units. At the end of January, 13,000 additional units were in process in the production department and were 40% complete with respect to labor. The beginning inventory included labor cost of $39,600 and the production department incurred direct labor cost of $314,300 during January. Compute the direct labor cost per equivalent unit for the department using the weighted average method.