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 $148,250 $127,500 Work in process 102,290 87,980 Finished goods 77,090 85,430 Direct labor $266,850 Materials purchased during January 284,640 Factory overhead incurred during January: Indirect labor 28,460 Machinery depreciation 17,200 Heat, light, and power 5,930 Supplies 4,740 Property taxes 4,150 Miscellaneous costs 7,710 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 Direct materials: Check My Work Statement of Cost of Goods Manufactured For the Month Ended January 31 Direct materials: Factory overhead: