1. 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	$180,000		$145,500
   Work in process	334,600		290,700
   Finished goods	675,000		715,000

   Direct labor		$2,260,000
   Materials purchased during January		1,375,000
   Factory overhead incurred during January:
   	Indirect labor	115,000
   	Machinery depreciation	90,000
   	Heat, light, and power	55,000
   	Supplies	18,500
   	Property taxes	10,000
   	Miscellaneous costs	33,100

   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

   Indirect laborMachinery depreciationSuppliesWork in process inventory, January 1Work in process inventory, January 31			$- Select -
   Direct materials:
   Indirect laborMachinery depreciationMaterials inventory, January 1SuppliesWork in process, January 31	$- Select -
   Indirect laborMachinery depreciationProperty taxesPurchasesWork in process inventory, January 31	- Select -
   Cost of materials available for useIndirect laborSuppliesWork in process inventory, January 1Work in process inventory, January 31	$- Select -
   Less indirect laborLess materials inventory, January 1Less materials inventory, January 31Less miscellaneous costLess work in process inventory, January 31	- Select -
   Cost of direct materials usedMaterials inventory, January 1Total manufacturing costsWork in process inventory, January 1Work in process inventory, January 31		$- Select -
   Direct laborIndirect laborMachinery depreciationProperty taxesSupplies		- Select -
   Factory overhead:
   Indirect laborMaterials inventory, January 1Materials inventory, January 31PurchasesWork in process inventory, January 1	$- Select -
   Direct laborMachinery depreciationPurchasesWork in process inventory, January 1Work in process inventory, January 31	- Select -
   Direct laborHeat, light, and powerMaterials inventory, January 1Work in process inventory, January 1Work in process inventory, January 31	- Select -
   Direct laborMaterials inventory, January 1PurchasesSuppliesWork in process inventory, January 1	- Select -
   Materials inventory, January 31Property taxesPurchasesWork in process inventory, January 1Work in process inventory, January 31	- Select -
   Direct materialsMiscellaneous costsPurchasesWork in process inventory, January 1Work in process inventory, January 31	- Select -
   Total factory overhead		fill in the blank 6d1dccfc0055044_27
   Total manufacturing costs incurred during January			fill in the blank 6d1dccfc0055044_28
   Total manufacturing costs			$fill in the blank 6d1dccfc0055044_29
   Less cost of materials available for useLess direct materialsLess materials inventory, January 31Less work in process inventory, January 1Less work in process inventory, January 31			- Select -
   Cost of goods manufactured			$fill in the blank 6d1dccfc0055044_32

   b. Determine the cost of goods sold for January. $fill in the blank 15782f077fa8f93_1