Statement of Cost of Goods Manufactured for a Manufacturing Company

Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows:

Inventories	January 1		January 31
Materials	$134,500		$117,020
Work in process	91,460		79,570
Finished goods	69,940		78,400

Direct labor		$242,100
Materials purchased during January		258,240
Factory overhead incurred during January:
	Indirect labor	25,820
	Machinery depreciation	15,600
	Heat, light, and power	5,380
	Supplies	4,300
	Property taxes	3,770
	Miscellaneous costs	6,990

a. Prepare a cost of goods manufactured statement for January.

Disksan Manufacturing Company
Statement of Cost of Goods Manufactured
For the Month Ended January 31
			$
Direct materials:
	$
	$
		$
Factory overhead:
	$
Total factory overhead
Total manufacturing costs incurred during January
Total manufacturing costs			$
Cost of goods manufactured			$

b. Determine the cost of goods sold for January. $

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