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Santana Rey, owner of Business Solutions, diversifies her business by also manufacturing computer workstation furniture. Required: 1. Classify the following manufacturing costs of Business Solutions as either direct or indirect. 2. Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2022. Assume the following manufacturing costs. Work in process inventory, beginning Work in process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending Direct materials used Direct labor Factory overhead $ 0 570 380 2,900 1,100 460 3. Refer to the data in part 2 and prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2022. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Classify the following manufacturing costs of Business Solutions as either direct or indirect. Product Costs Cost by Traceability Indirect Direct Indirect 1. Monthly fee to clean workshop 2. Laminate coverings for desktops 3. Taxes on assembly workshop 4. Glue to assemble workstation components 5. Wages of desk assembler 6. Electricity for workshop 7. Depreciation on manufacturing tools Indirect Direct Indirect Indirect Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2022. Assume the following manufacturing costs. Work in process inventory, beginning: $0 Work in process inventory, ending: $570 Finished goods inventory, beginning: $0 Finished goods inventory, ending: $380 Direct materials used: $2,900 Direct labor: $1,100 Factory overhead: $460 Show less BUSINESS SOLUTIONS Schedule of Cost of Goods Manufactured For Month Ended January 31, 2022 Direct materials $ 2,900 1.100 Direct labor Factory overhead costs 460 Total manufacturing costs 4,460 Total cost of goods in process Less: Work in process inventory, ending Cost of goods manufactured 4,460 (570) $ 3,890 Required 1 Required 2 Required 3 Refer to the data in part 2 and prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2022. BUSINESS SOLUTIONS Partial Income Statement For Month Ended January 31, 2022 Cost of goods sold Finished goods inventory, beginning Cost of goods manufactured Retained earnings $ 0 3,890 Goods available for sale 3,890 Finished goods inventory, ending (380) $ 3,510 Cost of goods sold