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 $227,750 $204,980 Work in process 152,590 137,340 Finished goods 118,430 139,390 $409,950 437,280 43,730 Direct labor Materials purchased during January Factory overhead incurred during January: Indirect labor Machinery depreciation Heat, light, and power Supplies Property taxes 26,420 9,110 7,290 6,380 Miscellaneous costs 11,840 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: 11 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