Use the following selected account balances of Delray Manufacturing for the year ended December 31. Sales Rav materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Indirect labor Rent cost of factory building Selling expenses $ 1,350,000 58,000 75,000 98,000 267,000 320,000 48,000 38,000 76,000 Repairs-Factory equipment 122,000 General and administrative expenses 195,000 Rav materials inventory, ending 70,000 Work in process inventory, ending Finished goods inventory, ending 90,000 118,000 Prepare its schedule of cost of goods manufactured for the year ended December 31. DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials: Raw materials available for use Direct materials used Factory overhead: Finished goods inventory, ending Prepare its schedule of cost of goods manufactured for the year ended December 31. DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials: 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