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

selling expenses

General and administrative expenses

Raw materials inventory, ending

Work in process inventory, ending

Finished goods inventory, ending

$$2,100,000$

$88,000$

$114,000$

$148,000$

$405,000$

$486,000$

$73,000$

$58,000$

$116,000$

$186,000$

$298,000$

$196,000$

$137,000$

$178,000$

Prepare its schedule of cost of goods manufactured for the year ended December $31$

$\backslash$table$[[$DELRAY MANUFACTURING,$],[$For Year Ended December $31,],[$Direct materials:,,$],[$Raw materials available for use,,$],[$Direct materials used,,$],[,],[$Factory overhead:,,$],[,,],[,,],[,,],[,,],[$Total factory overhead,,$],[$Total manufacturing costs,,$],[,,]]$