The following selected account balances are provided for Delray Mfg.

Sales	$	1,159,000
Raw materials inventory, beginning		37,000
Work in process inventory, beginning		52,900
Finished goods inventory, beginning		60,100
Raw materials purchases		175,500
Direct labor		249,000
Factory supplies used (indirect materials)		21,300
Indirect labor		52,000
RepairsFactory equipment		5,250
Rent cost of factory building		51,000
Advertising expense		90,000
General and administrative expenses		138,000
Raw materials inventory, ending		46,800
Work in process inventory, ending		41,300
Finished goods inventory, ending		67,500

Prepare its schedule of cost of goods manufactured for the current year ended December 31. Prepare an income statement for Delray Mfg. (a manufacturer).