The following selected account balances are provided for Delray Mfg. Sales $ 1,120,000 Raw materials inventory, Dec. 31, 2016 35,000 Work in process inventory, Dec. 31, 2016 58,200 Finished goods inventory, Dec. 31, 2016 67,100 Raw materials purchases 181,800 Direct labor 239,000 Factory computer supplies used 16,800 Indirect labor 57,000 Repairs—Factory equipment 5,250 Rent cost of factory building 54,000 Advertising expense 84,000 General and administrative expenses 135,000 Raw materials inventory, Dec. 31, 2017 47,900 Work in process inventory, Dec. 31, 2017 41,800 Finished goods inventory, Dec. 31, 2017 73,600 Prepare its schedule of cost of goods manufactured for the year ended December 31, 2017.