Use the following selected account balances of Delray Manufacturing for the year ended December $31.$

Sales $ $950,000$

Raw materials inventory, beginning $42,000$

Work in process inventory, beginning $55,000$

Finished goods inventory, beginning $72,000$

Raw materials purchases $193,000$

Direct labor $232,000$

Indirect labor $35,000$

Repairs$$Factory equipment $28,000$

Rent cost of factory building $56,000$

Selling expenses $90,000$

General and administrative expenses $144,000$

Raw materials inventory, ending $50,000$

Work in process inventory, ending $66,000$

Finished goods inventory, ending $86,000$

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