In the beginning of the year Sally opened a sweater shop called Sally's Sweaters located in Jenkintown, Pennsylvania. Business has been booming and below is some information regarding her sweater production in the month of January: Direct materials inventory 1/1/2021 Direct materials purchased Direct materials used $ 110 360 390 Total manufacturing overhead costs Variable manufacturing overhead costs 445 260 Total manufacturing costs incurred during January 2021 1,610 230 1,660 130 1,770 Revenues Marketing Expenses 2,300 93 112 Work-in-process inventory 1/1/2021 Cost of goods manufactured Finished-goods inventory 1/1/20 21 Cost of goods sold General & Admin Costs Required: Calculate the following costs: (6 points each - Total 48 points) a. Direct materials inventory 1/31/2021 b. Fixed manufacturing overhead costs for January 2021 c. Direct manufacturing labor costs for January 2021 d. Work-in-process inventory 1/31/2021