Chapter 14 - Homework A Saved Help Save & Ch Required information The following selected account balances are provided for Delray Mfg. 5.71 points eBook Hint References Sales Raw materials inventory, Dec. 31, 2016 Work in process inventory, Dec. 31, 2016 Finished goods inventory, Dec. 31, 2016 Raw materials purchases Direct labor Factory computer supplies used Indirect labor Repairs-Factory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, Dec. 31, 2017 Work in process inventory, Dec. 31, 2017 Finished goods inventory, Dec. 31, 2017 $ 1,426,000 43,000 52,600 62,300 157,000 237,000 20,200 52,000 5,250 54,000 98,000 144,000 40,400 39,100 70,900