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 Work in process inventory, ending. Finished goods inventory, beginning Finished goods inventory, ending Direct materials used Direct labor Factory overhead $ 0 $ 500 $ 0 $ 350 $ 2,100 $ 800 $ 450 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. Answer is not complete. Complete this question by entering your answers in the tabs below. Prepare a schedule of cost of goods manufactured for Business Solutions for the month ended January 31, 2022. BUSINESS SOLUTIONS Schedule of Cost of Goods Manufactured For Month Ended January 31, 2022 Direct materials Direct labor Factory overhead costs Total manufacturing costs Total cost of goods in process Less: Work in process inventory, ending Cost of goods manufactured: $2,100 800 450 3,350 3,350 (500) $ 2,850 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. BUSINESS SOLUTIONS Partial Income Statement For Month Ended January 31, 2022 Cost of goods sold Cost of goods manufactured Finished goods inventory, beginning Goods available for sale Finished goods inventory, ending Cost of goods sold $ 2,850 2,850 350 $ 2,500