Use the following selected account Darances or 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 $ 2,250,000 94,000 122,000 159,000 432,000 Direct labor 518,000 Indirect labor 78,000 Repairs-Factory equipment 62,000 Rent cost of factory building 124,000 Selling expenses 198,000 General and administrative expenses 317,000 Raw materials inventory, ending 113,000 Work in process inventory, ending 146,000 Finished goods inventory, ending. 191,000 Prepare its schedule of cost of goods manufactured for the year ended December 31. Direct materials: DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Raw materials available for use Direct materials used Factory overhead: Total factory overhead Total manufacturing costs Total cost of work in process Cost of goods manufactured