Cost data for Sandusky Manufacturing Company for the month ended January 31 are as follows:

Inventories	January 1	January 31
Materials	$302,000	$278,000
Work in process	215,600	238,200
Finished goods	163,000	187,100

	January 31
Direct labor	$569,000
Materials purchased during the month	608,600
Factory overhead incurred during the month:
Indirect labor	60,680
Machinery depreciation	36,000
Heat, light, and power	12,400
Supplies	8,160
Property taxes	8,060
Miscellaneous costs	16,400

	Required:
	a. Prepare a cost of goods manufactured statement for January. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign.
	b. Determine the cost of goods sold for January.

Amount Descriptions
Direct labor
Finished goods inventory, January 1
Finished goods inventory, January 31
Heat, light, and power
Indirect labor
Machinery depreciation
Materials inventory, January 1
Materials inventory, January 31
Miscellaneous costs
Property taxes
Purchases
Supplies
Work in process inventory, January 1
Work in process inventory, January 31

Statement of Cost of Goods Manufactured

a. Prepare a cost of goods manufactured statement for January. Refer to the Amount Descriptions list provided for the exact wording of the answer choices for text entries. For those boxes in which you must enter subtracted or negative numbers use a minus sign.

Sandusky Manufacturing Company

Statement of Cost of Goods Manufactured

For the Month Ended January 31

1
2	Direct materials:
3
4
5	Cost of materials available for use
6
7	Cost of direct materials used in production
8
9	Factory overhead:
10
11
12
13
14
15
16	Total factory overhead
17	Total manufacturing costs incurred in January
18	Total manufacturing costs
19
20	Cost of goods manufactured

b. Determine the cost of goods sold for January.