Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows: Inventories January 1 January 31 Materials $166,750 $141,740 Work in process 111,720 94,970 Finished goods 85,040 94,970 Direct labor $300,150 Materials purchased during January 320,160 Factory overhead incurred during January: Indirect labor 32,020 Machinery depreciation 19,340 Heat, light, and power 6,670 Supplies Property taxes 5,340 4,670 Miscellaneous costs 8,670 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 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: Materials inventory, January 1 Factory overhead: Total factory overhead 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