Schedule of cost of goods manufactured for the month end January 31, 2018. Assume the manufacturing costs:

Direct materials: $2200

Factory Overhead: $490

Direct labor: $900

Beginning Work in process: none (December 31, 2017)

Ending work in process $540 (January 31, 2018)

Beginning finished goods inventory: none (December 31, 2017)

Ending finished goods inventory: $350 (January 31, 2018)

Cost of goods sold section of the partial income statement for the month end January 31, 2018