Use the following information for the Exercises below. (Algo)

Use the following selected account balances of Delray Manufacturing for the year ended December 31.

Sales$ 1,900,000

Raw materials inventory, beginning 80,000

Work in process inventory, beginning 104,000

Finished goods inventory, beginning 135,000

Raw materials purchases 368,000

Direct labor 442,000

Indirect labor 66,000

RepairsFactory equipment 53,000

Rent cost of factory building 106,000

Selling expenses 170,000

General and administrative expenses 272,000

Raw materials inventory, ending 96,000

Work in process inventory, ending 125,000

Finished goods inventory, ending 162,000