I am doing Schedule Raw Materials, I need to know do Delivery charges on the material need to be recorded on the Raw Materials schedule or on the Schedule in Work in Process.

Do the "depreciatin-manufacturing" and "factory supplies used" goes on the statement along with Selling and administrative on Finish Good Statement.

Take a practical view:

Delivery charges are charged for delivering goods from vendors to factory OR from factory to vendors.

In the first case, these shall be added with the MATERIALS COST and in the other it shall be added under the head " SELLING AND DISTRIBUTION CHARGES"

Again take a practical point :

Depreciation-Manufacturing and factory supplies are used while converting raw materials into finished goods. Therefore these charges shall be added as Factory overheads and shall form part of cost of Finished Goods.