Sales Raw materials inventory, beginning Work in process inventory, beginning Finished goods inventory, beginning Raw materials purchases Direct labor Factory supplies used (indirect materials) Indirect labor Repairs-Pactory equipment Rent cost of factory building Advertising expense General and administrative expenses Raw materials inventory, ending Work in process inventory, ending Finished goods inventory, ending $ 1,160,000 37,000 58,300 60,600 158, 100 248,000 23,400 57,000 5,250 54,000 85,000 144,000 40,500 44,000 68,900 Prepare its schedule of cost of goods manufactured for the year ended December DELRAY MANUFACTURING Schedule of Cost of Goods Manufactured For Year Ended December 31 Direct materials: Raw materials available for use $ 0 $ 0 Direct materials used Direct labor Factory overhead: $ 0 Total factory overhead Total manufacturing costs 0 0 Total cost of work in process Less: Work in process inventory, ending Cost of goods manufactured $