Use the following selected account balances of Delray Mg, to prepare its schedule of cost of goods manufactured for the year ended December 31. Exercise 18-13 Preparing schedule of cost of goods manufactured P2 Sales Raw materials inventory beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Indirect labor $1.250.000 37,000 53,900 62,700 175 600 225,000 47,000 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 $ 23,000 57,000 94,000 129,300 42,700 41.500 67,300 I Check Direct materials usod. $169,900