The following selected account balances are provided for Delray Mfg.

Sales	$	1,325,000
Raw materials inventory, beginning		43,000
Work in process inventory, beginning		57,200
Finished goods inventory, beginning		69,200
Raw materials purchases		159,300
Direct labor		245,000
Factory supplies used (indirect materials)		20,400
Indirect labor		57,000
RepairsFactory equipment		5,250
Rent cost of factory building		53,000
Advertising expense		95,000
General and administrative expenses		131,000
Raw materials inventory, ending		45,400
Work in process inventory, ending		47,600
Finished goods inventory, ending		66,300

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