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During the month of January, all of the following occurred: 1. Direct labor costs were $42,000 for 1,800 hours worked. 2. Direct materials costing $26,000 and indirect materials costing $3,900 were purchased. 3. Sales commissions of $15,500 were earned by the sales force. 4. Direct materials of $21,000 were used in production. 5. Miscellaneous selling and administrative costs of $6,300 were incurred. 6. Factory supervisors earned salaries of $12,103. 7. Indirect labor costs for the month were $3,000. 8. Monthly depreciation on factory equipment was $4,500. 9. Monthly utlities expenses of $5,930 were incurred in the factocy. 10. Completed units with manufacturing costs of $69,000 were transferred to finished goods. 11. Monthly insurance costs for the factory were $4,200. 12. Monthly property taxes on the factory of $5,000 were incurred and paid. 13 . Units with manufacturing costs of $98,317 were sold for $178,759. Required: a. If Lind assigns manufocturing overhead of $34,400, what will be the balances in the Direct Materials, Work in Process, and Finished Goods Inventory accounts at the end of January? b. As of January 31 , what will be the balance in the Manufacturing Overhead account? c. What was Lind's operating income for January