Given the following selected account balances of Delray Mfg. ...

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Accounting

Given the following selected account balances of Delray Mfg.

Sales $ 1,006,000
Raw materials inventory, Dec. 31, 2014 40,000
Work in process inventory, Dec. 31, 2014 55,200
Finished goods inventory, Dec. 31, 2014 63,300
Raw materials purchases 195,100
Direct labor 250,000
Factory computer supplies used 15,700
Indirect labor 54,000
RepairsFactory equipment 5,250
Rent cost of factory building 58,000
Advertising expense 99,000
General and administrative expenses 132,000
Raw materials inventory, Dec. 31, 2015 44,500
Work in process inventory, Dec. 31, 2015 41,900
Finished goods inventory, Dec. 31, 2015 70,200

Prepare its schedule of cost of goods manufactured for the year ended on December 31, 2015.

DELRAY MFG.
Schedule of Cost of Goods Manufactured
For Year Ended December 31, 2015
Direct materials
Raw materials available for use
Direct materials used
Factory overhead:
Total factory overhead costs
Total manufacturing costs
Total cost of work in process
Cost of goods manufactured

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