Given the following selected account balances of Delray Mfg.
Sales $ 1,053,000
Raw materials inventory, Dec. 31, 2014 41,000
Work in process inventory, Dec. 31, 2014 56,600
Finished goods inventory, Dec. 31, 2014 68,600
Raw materials purchases 189,300
Direct labor 227,000
Factory computer supplies used 19,600
Indirect labor 58,000
Repairs—Factory equipment 5,250
Rent cost of factory building 53,000
Advertising expense 90,000
General and administrative expenses 131,000
Raw materials inventory, Dec. 31, 2015 44,300
Work in process inventory, Dec. 31, 2015 41,000
Finished goods inventory, Dec. 31, 2015 65,900
Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015.
