Statement of Cost of Goods Manufactured for a Manufacturing Company Cost data for Sandusky Manufacturing Company for the month ended January 31 are as follows: 253,440 Inventories Materials Work in process Finished goods Direct labor January 1 $132,000 89,760 67,320 January 31 $118,800 80,780 79,600 Materials purchased during January Factory overhead incurred during January: Indirect labor Machinery depreciation Heat, light, and power Supplies Property taxes Miscellaneous costs $237,600 25,340 15,310 5,280 4,220 3,700 6,860 a. Prepare a cost of goods manufactured statement for January. Sandusky Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended January 31