28. The following information is available for Mel's Manufacturing Co. for January 2022: Materials Inventory Work In Process Inventory Finished Goods Inventory Materials Purchased in January Direct Materials cost in January Direct Labor cost in January Factory Overhead cost in January Sales Revenue in January January 1 January 31 $50,000 $77,000 71,000 $2,000 124,000 104,000 $300,000 227.727 140,000 90,000 800,000 Instructions: a) Calculate Cost of Goods Manufactured for the month of January 2022: b) Calculate Cost of Goods Sold for the month of January 2022: c) Calculate Gross Profit for January 2022