1. Classify the following manufacturing costs of Business Solutions as either direct (D) or indirect (I). Manufacturing Costs 1. Monthly fee to clean workshop 2. Laminate coverings for desktops 3. Taxes on assembly workshop 4. Glue to assemble workstation components 5. Wages of desk assembler 6. Electricity for workshop 7. Depreciation on manufacturing tools Direct or Indirect 2. Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2022. Assume the following manufacturing costs. Work in process inventory, beginning Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending Direct materials used Direct labor Factory overhead $ 0 540 0 350 2,200 900 4901 3. Refer to the data in part 2 and prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2022