The following selected account balances are provided for Delray Mfg. Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 $ 1,201,000 37,000 59,200 62,400 199,000 220,000 18,700 49,000 5,250 59,000 85,000 141,000 47,100 41,800 67,000 Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017 Schedule of Cost of Goods Manufactured For Year Ended December 31, 2017 Direct materials Finished goods inventory, December 31, 2016 Finished goods inventory, December 31, 2017 General and administrative expenses Indirect labor Raw materials inventory, December 31, 2016 Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured