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

   Inventories	January 1		January 31
   Materials	$204,500		$175,870
   Work in process	141,110		121,350
   Finished goods	106,340		117,830

   Direct labor		$368,100
   Materials purchased during January		392,640
   Factory overhead incurred during January:
   	Indirect labor	39,260
   	Machinery depreciation	23,720
   	Heat, light, and power	8,180
   	Supplies	6,540
   	Property taxes	5,730
   	Miscellaneous costs	10,630

   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. $