7 Lind Manufacturing had the following account balances as of January 1. ats Direct Materials Inventory Work in Process Inventory Finished Goods Inventory Manufacturing Overhead $ 8,700 76,500 53,000 eBook Print During the month of January, all of the following occurred. Ceferences 1. Direct labor costs were $43,000 for 1.800 hours worked. 2. Direct materials costing $27,000 and indirect materials costing $3,600 were purchased. 3. Sales commissions of $15,500 were earned by the sales force. 4. Direct materials of $22.000 were used in production. 5. Miscellaneous sellina and administrative costs of $6.300 were incurred. Taw