Santana Rey, owner of Business Solutions, diversifies her business by also manufacturing computer workstation furniture.

Required:

1. Classify the following manufacturing costs of Business Solutions as either direct or indirect.

2. 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	$ 540
   Finished goods inventory, beginning	$ 0
   Finished goods inventory, ending	$ 330
   Direct materials used	$ 2,800
   Direct labor	$ 900
   Factory overhead	$ 510

3. 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, 2022.