The following selected account balances are provided for Delray Mfg.

Sales	$	1,265,000
Raw materials inventory, beginning		36,000
Work in process inventory, beginning		59,100
Finished goods inventory, beginning		62,100
Raw materials purchases		180,600
Direct labor		241,000
Factory supplies used (indirect materials)		19,500
Indirect labor		53,000
RepairsFactory equipment		5,250
Rent cost of factory building		57,000
Advertising expense		94,000
General and administrative expenses		140,000
Raw materials inventory, ending		44,700
Work in process inventory, ending		45,900
Finished goods inventory, ending		68,100

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