The following selected account balances are provided for Delray Mfg. Sales $ 1, 250,000 Raw materials inventory, beginning 37,900 Work in process inventory, beginning 53, 900 Finished goods inventory, beginning 62, 750 Raw materials purchases 175, 600 Direct labor 225,000 Factory supplies used (indirect materials) 17, 840 Indirect labor 47, 000 Repairs-Factory equipment 5, 250 Rent cost of factory building 57,900 Advertising expense 94, 000 General and administrative expenses 129, 300 Raw materials inventory, ending 42, 700 Work in process inventory, ending 41 , 500 Finished goods inventory, ending 67 , 300 Prepare its schedule of cost of goods manufactured for the current year ended December 31