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

Sales

Raw materials inventory, beginning

Work in process inventory, beginning

Finished goods inventory, beginning

Raw materials purchases

Direct labor

Indirect labor

Repairs$-$Factory equipment

Rent cost of factory building

Selling expenses

General and administrative expenses

Raw materials inventory, ending

Work in process inventory, ending

Finished goods inventory, ending

$$2,350,000$

$98,000$

$127,000$

$165,000$

$451,000$

$541,000$

$81,000$

$65,000$

$130,000$

$208,000$

$333,000$

$118,000$

$152,000$

$198,000$

Exercise $18-13($Algo$)$ Preparing schedule of cost of goods manufactured LO P$2$

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

$\backslash$table$[[$DELRAY MANUFACTURING,$],[$For Year Ended December $31,,],[$Direct materials:,,$],[,,],[$Raw materials available for use,,$],[,,],[$Direct materials used,,$],[,,],[$Factory overhead:,,$],[,,],[,,],[$Total factory overhead,,$],[$Total manufacturing costs,,$],[,,],[,,]]$