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Statement of Cost of Goods Manufactured for a Manufacturing Company

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

Inventories	January 1		January 31
Materials	$208,750		$177,440
Work in process	139,860		118,880
Finished goods	108,550		120,660

Direct labor		$375,750
Materials purchased during January		400,800
Factory overhead incurred during January:
	Indirect labor	40,080
	Machinery depreciation	24,220
	Heat, light, and power	8,350
	Supplies	6,680
	Property taxes	5,850
	Miscellaneous costs	10,860

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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

Indirect laborMachinery depreciationSuppliesWork in process inventory, January 1Work in process inventory, January 31			$- Select -
Direct materials:
Indirect laborMachinery depreciationMaterials inventory, January 1SuppliesWork in process, January 31	$- Select -
Indirect laborMachinery depreciationProperty taxesPurchasesWork in process inventory, January 31	- Select -
Cost of materials available for useIndirect laborSuppliesWork in process inventory, January 1Work in process inventory, January 31	$- Select -
Less indirect laborLess materials inventory, January 1Less materials inventory, January 31Less miscellaneous costLess work in process inventory, January 31	- Select -
Cost of direct materials usedMaterials inventory, January 1Total manufacturing costsWork in process inventory, January 1Work in process inventory, January 31		$- Select -
Direct laborIndirect laborMachinery depreciationProperty taxesSupplies		- Select -
Factory overhead:
Indirect laborMaterials inventory, January 1Materials inventory, January 31PurchasesWork in process inventory, January 1	$- Select -
Direct laborMachinery depreciationPurchasesWork in process inventory, January 1Work in process inventory, January 31	- Select -
Direct laborHeat, light, and powerMaterials inventory, January 1Work in process inventory, January 1Work in process inventory, January 31	- Select -
Direct laborMaterials inventory, January 1PurchasesSuppliesWork in process inventory, January 1	- Select -
Materials inventory, January 31Property taxesPurchasesWork in process inventory, January 1Work in process inventory, January 31	- Select -
Direct materialsMiscellaneous costsPurchasesWork in process inventory, January 1Work in process inventory, January 31	- Select -
Total factory overhead		fill in the blank 081996fde008f80_27
Total manufacturing costs incurred during January			fill in the blank 081996fde008f80_28
Total manufacturing costs			$fill in the blank 081996fde008f80_29
Less cost of materials available for useLess direct materialsLess materials inventory, January 31Less work in process inventory, January 1Less work in process inventory, January 31			- Select -
Cost of goods manufactured			$fill in the blank 081996fde008f80_32

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b. Determine the cost of goods sold for January. $fill in the blank 286e1a0b5f92fb7_1