1. 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	January 1		January 31
   Materials	$235,500		$202,530
   Work in process	162,500		139,750
   Finished goods	122,460		137,720

   Direct labor		$423,900
   Materials purchased during January		452,160
   Factory overhead incurred during January:
   	Indirect labor	45,220
   	Machinery depreciation	27,320
   	Heat, light, and power	9,420
   	Supplies	7,540
   	Property taxes	6,590
   	Miscellaneous costs	12,250

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

   Sandusky Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended January 31

   Indirect laborMachinery depreciationSuppliesWork in process inventory, January 1			$- Select -
   Direct materials:
   Machinery depreciationMaterials inventory, January 1SuppliesWork in process inventory, January 31	$- Select -
   Indirect laborProperty taxesPurchasesWork in process inventory, January 31	- Select -
   Cost of materials available for useLess work in process inventory, January 31SuppliesWork in process inventory, January 1	$- Select -
   Indirect laborMaterials inventory, January 31Miscellaneous costWork in process inventory, January 31	- Select -
   Cost of direct materials used in productionLess work in process inventory, January 31Materials inventory, January 1Total manufacturing costs		$- Select -
   Direct laborIndirect laborMachinery depreciationSupplies		- Select -
   Factory overhead:
   Indirect laborMaterials inventory, January 1Materials inventory, January 31Purchases	$- Select -
   Direct laborMachinery depreciationPurchasesWork in process inventory, January 31	- Select -
   Direct laborHeat, light, and powerMaterials inventory, January 1Work in process inventory, January 31	- Select -
   Direct laborMaterials inventory, January 1PurchasesSupplies	- Select -
   Materials inventory, January 31Property taxesPurchasesWork in process inventory, January 31	- Select -
   Direct materialsMiscellaneous costsPurchasesWork in process inventory, January 31	- Select -
   Total factory overhead		fill in the blank 5eaf08fdb04a00c_27
   Total manufacturing costs incurred during January			fill in the blank 5eaf08fdb04a00c_28
   Total manufacturing costs			$fill in the blank 5eaf08fdb04a00c_29
   Cost of materials available for useDirect materialsMaterials inventory, January 31Work in process inventory, January 31			- Select -
   Cost of goods manufactured			$fill in the blank 5eaf08fdb04a00c_32

   b. Determine the cost of goods sold for January. $fill in the blank 35f9950b4fe4ff9_1