Santana Rey, owner of Business Solutions, decides to diversify her business by also manufacturing computer workstation furniture. Required: 1. Classify the following manufacturing costs of Business Solutions as (a) variable or fixed and (b) direct or indirect. 2. Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2018. Direct materials: $2,500 Factory overhead: $490 Direct labor: $800 Beginning work in process: none (December 31, 2017) Ending work in process: $570 (January 31, 2018) Beginning finished goods inventory: none (December 31, 2017) Ending finished goods inventory: $380 (January 31, 2018) 3. Prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2018.