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 by behavior and traceability.

Product Costs	Cost by Behavior	Cost by Traceability
1. Monthly flat fee to clean workshop
2. Laminate coverings for desktops
3. Taxes on assembly workshop
4. Glue to assemble workstation component parts
5. Wages of desk assembler
6. Electricity for workshop
7. Depreciation on tools

Direct materials: $2,200

Factory overhead: $500

Direct labor: $1,100

Beginning goods in process: none (December 31, 2011)

Ending goods in process: $520 (January 31, 2012)

Beginning finished goods inventory: none (December 31, 2011)

Ending finished goods inventory: $310 (January 31, 2012)

2.	Assume the above manufacturing costs. Prepare a manufacturing statement for Business Solutions for the month ended January 31, 2012. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Business Solutions
Manufacturing Statement
For Month Ended January 31, 2012
	$
Total manufacturing costs
Total cost of goods in process
	$

3.	Prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31, 2012. (Input all amounts as positive values. Leave no cells blank - be certain to enter "0" wherever required. Omit the "$" sign in your response.)

Business Solutions
Partial Income Statement
For Month Ended January 31, 2012
	$
Cost of goods sold	$