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: $2,800 Factory overhead: $490 Direct labor: $800 Beginning work in process: none (December 31, 2017 Ending work in process: $550 (January 31, 2018) Beginning finished goods inventory: none (December 31, 2017) Ending finished goods inventory: $370 (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 Complete this question by entering your answers in the tabs below. Required 1 Required 2 Required 3 Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended Jan BUSINESS SOLUTIONS Schedule of Cost of Goods Manufactured For Month Ended January 31, 2018 Manufacturing costs Direct materials Direct labor Factory overhead costs Total manufacturing costs s: Work in process, December 31, 2017 Total cost of goods in process Cost of goods manufactured