Please show minus when need to.

Statement of cost of goods manufactured for a manufacturing company Cost data for Sandusky Manufacturing Company for the month ended January 31 are as :

Instructions Amount Descriptions Statement of Cost of Goods Manufactured Instructions Cost data for Sandusky Manufacturing Company for the month ended January 31 are as follows: January 1 $314.000 Inventories Materials Work in process Finished goods January 31 $276,800 239,800 216,000 163,200 189,000 January 31 $567,000 606,600 Direct labor Materials purchased during the month Factory overhead incurred during the month: Indirect labor Machinery depreciation Heat, light, and power Supplies Property taxes 60,520 32,000 12,200 8,220 8,880 Miscellaneous costs 16,460 > $216,000.00 $314,000.00 1 Work in process inventory, January 1 2 Direct materials: 3 Materials inventory, January 1 Purchases Cost of materials available for use Materials inventory, January 31 Cost of direct materials used in production 4 606,600.00 5 $920,600.00 6 (276,800.00) 7 8 Direct labor 567,000.00 $60,520.00 32,000.00 9 Factory overhead: 10 Indirect labor 11 Machinery depreciation Heat, light, and power 13 Supplies 14 Property taxes 12 12,200.00 8,220.00 8,880.00 15 Miscellaneous costs 16,460.00 16 138,280.00 Total factory overhead 17 Total manufacturing costs incurred in January 13 Total manufacturing costs 705,280.00 $1,565,080.00 19 20 Cost of goods manufactured $1,325,280.00