Question 1 Costs data for Viridiana Manufacturing Company for the month ended January 31 are as follows: Inventory January 1 January 31 Materials 180,000 145,500 Work in process 334,600 290,700 Finished goods 675,000 715,000 Factory overhead incurred during January: Indirect labor 115,000 Machinery depreciation 90,000 Heat, light and power 55,000 Supplies 18,500 Property taxes 33,100 Direct labor Materials purchased during January 2,260,000 1,375,000 REQUIRED: 1. Prepare a cost of good manufactured statement for January