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

Sales	$ 1,600,000
Raw materials inventory, beginning	68,000
Work in process inventory, beginning	88,000
Finished goods inventory, beginning	114,000
Raw materials purchases	313,000
Direct labor	376,000
Indirect labor	56,000
RepairsFactory equipment	45,000
Rent cost of factory building	90,000
Selling expenses	144,000
General and administrative expenses	230,000
Raw materials inventory, ending	82,000
Work in process inventory, ending	106,000
Finished goods inventory, ending	137,000

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