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 $ 1,150,000 50,000 65,000 85,000 230,000 276,000 Indirect labor 41,000 Repairs-Factory equipment 33,000 Rent cost of factory building 66,000 Selling expenses 106,000 General and administrative expenses 170,000 Raw materials inventory, ending 60,000 Work in process inventory, ending Finished goods inventory, ending 78,000 102,000 Prepare its schedule of cost of goods manufactured for the year ended December 31. Direct materials: DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Raw materials available for use Direct materials used Factory overhead: Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured