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 $ 1,250,000 54,000 70,000 91,000 248,000 298,000 45,000 36,000 72,000 115,000 General and administrative expenses 184,000 Raw materials inventory, ending 65,000 84,000 109,000 Selling expenses Work in process inventory, ending 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 $ 0 Direct materials used Factory overhead: Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured $ 0 $ 0 0 0 $ 0