Santana Rey, owner of Business Solutions, diversifies her business by also manufacturing computer workstation furniture. Required: Classify the following manufacturing costs of Business Solutions as either direct or indirect. Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2022. Assume the following manufacturing costs. Work in process inventory, beginning $ 0 Work in process inventory, ending $ 500 Finished goods inventory, beginning $ 0 Finished goods inventory, ending $ 350 Direct materials used $ 2,300 Direct labor $ 900 Factory overhead $ 470 Refer to the data in part 2 and prepare the cost of goods sold section of a partial income statement for Business Solutions for the month ended January 31