The following selected account balances are provided for Delray Mfg.

Sales	$	1,096,000
Raw materials inventory, beginning		41,000
Work in process inventory, beginning		57,900
Finished goods inventory, beginning		66,900
Raw materials purchases		197,200
Direct labor		223,000
Factory supplies used (indirect materials)		24,700
Indirect labor		42,000
RepairsFactory equipment		5,250
Rent cost of factory building		57,000
Advertising expense		99,000
General and administrative expenses		125,000
Raw materials inventory, ending		45,000
Work in process inventory, ending		43,500
Finished goods inventory, ending		74,600

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 Factory overhead: Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured