Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows: Inventories January 1 January 31 Materials $142,250 $126,600 Work in process 98,150 87,350 Finished goods 72,550 84,820 Direct labor $256,050 Materials purchased during January 273,120 Factory overhead incurred during January: Indirect labor 27,310 Machinery depreciation 16,500 Heat, light, and power 5,690 Supplies 4,550 Property taxes 3,980 Miscellaneous costs 7,400 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 98,150 Direct materials: Direct materials: 142.250 $ Factory overhead: Total factory overhead o Total manufacturing costs incurred during January Total manufacturing costs Cost of goods manufactured