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	$131,500		$117,040
Work in process	88,110		78,420
Finished goods	67,070		78,420

Direct labor		$236,700
Materials purchased during January		252,480
Factory overhead incurred during January:
	Indirect labor	25,250
	Machinery depreciation	15,250
	Heat, light, and power	5,260
	Supplies	4,210
	Property taxes	3,680
	Miscellaneous costs	6,840

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
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Direct materials:
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Factory overhead:
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Total factory overhead		fill in the blank ffeb67fa4028f81_27
Total manufacturing costs incurred during January			fill in the blank ffeb67fa4028f81_28
Total manufacturing costs			$fill in the blank ffeb67fa4028f81_29
			fill in the blank ffeb67fa4028f81_31
Cost of goods manufactured			fill in the blank

b. Determine the cost of goods sold for January.