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: $2,900 Factory overhead: $490 Direct labor: $800 Beginning work in process: none (December 31, 2017) Ending work in process: $520 (January 31, 2018) Beginning finished goods inventory: none (December 31, 2017) Ending finished goods inventory: $390 (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