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 $ 1,250,000 37,000 53,900 62,700 175,600 225,000 47,000 23,000 57,000 94,000 General and administrative expenses 129,300 Raw materials inventory, ending 42,700 Work in process inventory, ending Finished goods inventory, ending 41,500 67,300 Repairs-Factory equipment Rent cost of factory building Selling expenses 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 $ 0 Direct materials used Factory overhead: Total factory overhead Total manufacturing costs $ 0 $ 0 0