is this correct? I need help figuring out the cost of services.

Milestone 1 - Gomez Paraz.xlsx New Save Print import Copy Paste Format Undo Redo AutoSum Sort A-z Sort Z-A Gallery Toolbox Zoom Desert Dog Care MILESTONE 3- Statement of Cost of Services The following are the actual numbers for January: Materials Purchased $5,000 of Materials consumed 40% of those purchased materials Direct Labor was $6,240 Factory Overhead was $2,800 12 Direct Labor 14 15 Factory Overhead 17 Desert Dog Care Staternent of Cost of Services For the Month Ended January 31, x0x Beginning Work-in Process Inventory Direct Materials: 26 27 29 Materials Beginning Add: Purchases for month of January Materials wallable for Use Deduct: Ending Materials Materials Used Direct Labor Factory Overheed Total Manufacturing Overhead Deduct: Ending Work-in-Process Inventary Cost of serices 37 COs Schedule Ready