The following selected account balances are provided for Delray Mfg. $ 1,250,e00 Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 37,000 53,900 Finished goods inventory, Dec. 31, 2016 62,750 175,600 225,000 17,840 47,000 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 5, 250 57,000 94,000 129,300 42,700 41,500 67,300 Finished goods inventory, Dec. 31, 2017 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