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 $ 540 $ 0 $ 350 $ 2200 $ 900 $ 490 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.