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Exercise 1-13 Preparation of schedule of cost of goods manufactured LO P2 Given the following selected account balances of Delray Mfg. Sales Raw materials inventory, Dec 31, 2014 Work in process inventory, Dec. 31, 2014 Finished goods inventory, Dec 31, 2014 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, 2015 Work in process inventory, Dec 31, 2015 Finished goods inventory, Dec 31, 2015 $ 1,364,000 38,000 55,200 64,900 180,800 246,000 17,500 46,000 5,250 51,000 94,000 135,000 40,700 40,100 73,100 Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015. DELRAY MFG. Schedule of Cost of Goods Manufactured For Year Ended December 31, 2015 Direct materials Raw materials available for use Direct materials used Factory overhead Total factory overhead costs Total manufacturing costs Total cost of work in process Cost of goods manufactured