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Classify the following manufacturing costs of Business Solutions as (a) variable or fixed and (b) direct or indirect. Cost by Cost by Product Costs Behavior Traceability 1. Monthly flat fee to clean workshop 2. Laminate coverings for desktops 3. Taxes on assembly workshop 4. Glue to assemble workstation component parts 5. Wages of desk assembler 6. Electricity for workshop 7. Depreciation on manufacturing toolsPrepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2020. Assume the following manufacturing costs: Direct materials: $2,800 Factory overhead: $510 Direct labor: $900 Beginning work in process: none (December 31, 2019) Ending work in process: $580 (January 31, 2020) Beginning finished goods inventory: none (December 31, 2019) Ending finished goods inventory: $310 (January 31, 2020) Show less A BUSINESS SOLUTIONS Schedule of Cost of Goods Manufactured For Month Ended January 31, 2020 Direct materials Direct labor Factory overhead costs Total manufacturing costs Total cost of goods in process Cost of goods manufacturedPrepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2020. BUSINESS SOLUTIONS Partial Income Statement For Month Ended January 31, 2020 Cost of goods sold Goods available for sale Cost of goods sold 0