Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows:

Inventories	January 1		January 31
Materials	$188,750		$162,330
Work in process	126,460		108,760
Finished goods	98,150		110,380

Direct labor		$339,750
Materials purchased during January		362,400
Factory overhead incurred during January:
	Indirect labor	36,240
	Machinery depreciation	21,900
	Heat, light, and power	7,550
	Supplies	6,040
	Property taxes	5,290
	Miscellaneous costs	9,820

a. Prepare a cost of goods manufactured statement for January.

Disksan Manufacturing Company
Statement of Cost of Goods Manufactured
For the Month Ended January 31
			$
Direct materials:
	$
	$
		$
Factory overhead:
	$
Total factory overhead
Total manufacturing costs incurred during January
Total manufacturing costs			$
Cost of goods manufactured			$

b. Determine the cost of goods sold for January. $