\begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline & Direct materials: & & \\ \hline & Raw materials available for use & 0 & \\ \hline & $ & & \\ \hline Direct materials used & & & \\ \hline & & & \\ \hline Factory overhead: & & & \\ \hline \end{tabular} Use the following selected account balances of Delray Manufacturing for the year ended December 31 Exercise 1813 (Static) Preparing schedule of cost of goods manufactured LO P2 Prepare an income statement for Delray Manufacturing (a manufacturen. Assume that its cost of goods manufactured is $534,300