Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows: January 1 January 31 $189,500 $170,550 Inventories Materials Work in process Finished goods 130,760 117,680 96,650 114,270 Direct labor $341,100 363,840 Materials purchased during January Factory overhead incurred during January: Indirect labor 36,380 Machinery depreciation 21,980 7,580 Heat, light, and power Supplies 6,060 Property taxes 5,310 Miscellaneous costs 9,850 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: Direct materials: Factory overhead: Total factory overhead Total manufacturing costs incurred during January Total manufacturing costs ini. Cost of goods manufactured b. Determine the cost of goods sold for January