Use the following selected account balances of Delray Manufacturing for the year ended December 31.
| Sales | $ 2,600,000 |
|---|---|
| Raw materials inventory, beginning | 108,000 |
| Work in process inventory, beginning | 140,000 |
| Finished goods inventory, beginning | 182,000 |
| Raw materials purchases | 497,000 |
| Direct labor | 596,000 |
| Indirect labor | 89,000 |
| Repairs—Factory equipment | 71,000 |
| Rent cost of factory building | 142,000 |
| Selling expenses | 227,000 |
| General and administrative expenses | 363,000 |
| Raw materials inventory, ending | 130,000 |
| Work in process inventory, ending | 168,000 |
| Finished goods inventory, ending | 218,000 |
Prepare its schedule of cost of goods manufactured for the year ended December 31.
