The following selected account balances are provided for Delray Mfg.

Sales	$	1,250,000
Raw materials inventory, beginning		37,000
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
RepairsFactory equipment		5,250
Rent cost of factory building		57,000
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.