Use the following selected account balances of Delray Manufacturing for the year ended December 31 \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ DELRAY MANUFACTURING } \\ \( \qquad \multicolumn{2}{|c|}{ \) For Year Ended December 31} & \\ \hline Direct materials: & & \\ \hline & Fost of Goods Manufactured \\ \hline Raw materials available for use & $ & \\ \hline Direct materials used & & \\ \hline & & \\ \hline Factory overhead: & & \\ \hline & & \\ \hline & & \\ \hline Total cost of work in process & & \\ \hline \end{tabular}