The following selected account balances are provided for Delray Mfg. Sales $ 1,135,000 Raw materials inventory, Dec. 31, 2016 39,000 Work in process inventory, Dec. 31, 2016 53,800 Finished goods inventory, Dec. 31, 2016 65,200 Raw materials purchases 196,900 Direct labor 228,000 Factory computer supplies used 20,700 Indirect labor 45,000 RepairsFactory equipment 5,250 Rent cost of factory building 51,000 Advertising expense 90,000 General and administrative expenses 138,000 Raw materials inventory, Dec. 31, 2017 45,600 Work in process inventory, Dec. 31, 2017 39,800 Finished goods inventory, Dec. 31, 2017 70,200

Exercise 1-13 Preparation of schedule of cost of goods manufactured LO P2

Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017.