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

Inventories	January 1	January 31
Materials	$310,000	$276,600
Work in process	215,200	238,400
Finished goods	162,800	190,100

	January 31
Direct labor	$565,000
Materials purchased during the month	604,800
Factory overhead incurred during the month:
Indirect labor	60,440
Machinery depreciation	35,000
Heat, light, and power	13,600
Supplies	8,540
Property taxes	8,860
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.

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.