Required information the following selected account balances are provided for delray mfg. sales $ 1,250,000 raw materials inventory, dec. 31, 2016 37,000 work in process inventory, dec. 31, 2016 53,900 finished goods inventory, dec. 31, 2016 62,750 raw materials purchases 175,600 direct labor 225,000 factory computer supplies used 17,840 indirect labor 47,000 repairs—factory equipment 5,250 rent cost of factory building 57,000 advertising expense 94,000 general and administrative expenses 129,300 raw materials inventory, dec. 31, 2017 42,700 work in process inventory, dec. 31, 2017 41,500 finished goods inventory, dec. 31, 2017 67,300 prepare its schedule of cost of goods manufactured for the year ended december 31, 2017.