1. Use the following selected account balances of Delray Manufacturing for the year ended December 31. 
2. 
   
3. Sales $ 900,000
4. Raw materials inventory, beginning 40,000 
5. Work in process inventory, beginning 52,000
6. Finished goods inventory, beginning 68,000 
7. Raw materials purchases 184,000 
8. Direct labor 221,000 
9. Indirect labor 33,000
10. Repairs—Factory equipment 26,000
11. Rent cost of factory building 52,000 
12. Selling expense 83000,
13. general and administrative expenses 133000,
14. raw materials inventory ending 48000, 
15. work in process inventory ending 62000,
16. finished goods inventory ending 82000.
17. 
    
18. Prepare its schedule of cost of goods manufactured for the year ended December 31.