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 $ 570 Finished goods inventory, beginning $ 0 Finished goods inventory, ending $ 310 Direct materials used $ 3,000 Direct labor $ 800 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, 2022.