Problem $4$: Use the following selected account balances of Delray Manufacturing to prepare its schedule of cost of goods manufactured for the year ended December $31.$

$\backslash$table$[[$Sales$,1,250,000,$Repuirs$-$Factory equipment,$23,000],[$Raw materials inventory, beginning,$37,000,$Rent cost of factory building,$57,000],[$Work in process inventory, beginning,$53,900,$Setling expenses,$94,000],[$Finished goods inventory, beginning,$62,700,$General and administrative expenses,$129,300],[$Raw materials purchases,$175,600,$Raw materials inventory, ending,$42,700],[$Direct labor,$225,000,$Work in process inventory, ending,$41,500],[$Indirect labor,$47,000,$Rinifhed goods inventory, ending,$67,300]]$

$\backslash$table$[[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,],[,,]]$

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Problem $4$: Use the following selected account balances of Delray Manufacturing to prepare its schedule of cost of goods manufactured for the year ended December $31.$

$\backslash$table$[[$Sales$,1,250,000,$Repairs$-$Factory equipment,$23,000],[$Raw materials inventory, beginning,$37,000,$Rent cost of factory building,$57,000],[$Work in process imventory, beginning,$53,900,$Selling eapenses,$94,000],[$Finijhed goods inventory, beginning,$62,700,$General and administrative eapenses,$129,300],[$Raw materials purchases,$175,600,$Raw materials inventory, ending,$42,700],[$Direct labor,$225,000,$Work in process inventory, ending,$41,500],[$Indirect labor,$47,000,$Finibhed goods ieventory, ending,$67,300]]$