The following selected account balances are provided for delray mfg. sales $ 1,004,000 raw materials inventory, beginning 37,000 work in process inventory, beginning 57,600 finished goods inventory, beginning 67,400 raw materials purchases 162,200 direct labor 245,000 factory supplies used (indirect materials) 17,700 indirect labor 54,000 repairs—factory equipment 5,250 rent cost of factory building 51,000 advertising expense 95,000 general and administrative expenses 126,000 raw materials inventory, ending 43,100 work in process inventory, ending 40,900 finished goods inventory, ending 65,700 prepare its schedule of cost of goods manufactured for the current year ended december 31.