Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows: \begin{tabular}{lrc} Inventories & January 1 & January 31 \\ \hline Materials & $176,000 & $158,400 \\ Work in process & 117,920 & 106,130 \\ Finished goods & 89,760 & 107,710 \end{tabular} DirectlaborMaterialspurchasedduringJanuaryFactoryoverheadincurredduringJanuary:IndirectlaborMachinerydepreciationHeat,light,andpowerSuppliesPropertytaxesMiscellaneouscosts$316,800337,92033,79020,4207,0405,6304,9309,150 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