The following selected account balances are provided for Delray Mfg.

Sales	$	1,145,000
Raw materials inventory, Dec. 31, 2016		41,000
Work in process inventory, Dec. 31, 2016		53,800
Finished goods inventory, Dec. 31, 2016		62,100
Raw materials purchases		176,800
Direct labor		232,000
Factory computer supplies used		22,200
Indirect labor		57,000
RepairsFactory equipment		5,250
Rent cost of factory building		58,000
Advertising expense		105,000
General and administrative expenses		143,000
Raw materials inventory, Dec. 31, 2017		44,600
Work in process inventory, Dec. 31, 2017		44,000
Finished goods inventory, Dec. 31, 2017		68,000

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 Cost of goods manufactured