Preparation of schedule of cost of goods manufactured LO P2 Given the following selected account balances of Delray Mfg. Sales $ 1,168,000 Raw materials inventory, Dec. 31, 2014 42,000 Work in process inventory, Dec. 31, 2014 60,000 Finished goods inventory, Dec. 31, 2014 61,400 Raw materials purchases 150,200 Direct labor 231,000 Factory computer supplies used 19,300 Indirect labor 53,000 Repairs—Factory equipment 5,250 Rent cost of factory building 52,000 Advertising expense 110,000 General and administrative expenses 127,000 Raw materials inventory, Dec. 31, 2015 46,100 Work in process inventory, Dec. 31, 2015 43,200 Finished goods inventory, Dec. 31, 2015 69,400 Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015.