Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows: Inventories January 1 January 31 Materials $185,250 $163,020 Work in process 127,820 112,480 Finished goods 96,330 109,220 Direct labor $333,450 Materials purchased during January 355,680 Factory overhead incurred during January: Indirect labor 35,570 Machinery depreciation 21,490 Heat, light, and power 7,410 Supplies 5,930 Property taxes 5,190 Miscellaneous costs 9,630 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.