Statement of Cost of Goods Manufactured for a Manufacturing Company Cost data for Sandusky Manufacturing Company for the month ended January 31 are as follows: Inventories Materials Work in process Finished goods January 1 January 31 $197,250 $173,580 114,560 116,300 130,190 100,600 Direct labor Materials purchased during January Factory overhead incurred during January: 5355,050 378 720 Indirect labor Machinery depreciation Heat, light and power Supplies Property taxes 37 870 22 ss0 7 8s0 s320 s 52 DIA costs Statement of Cost ol 5oods