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 $181,000 $159,280 Work in process 121,270 106,720 Finished goods 92,310 108,310 $325,800 347,520 Direct labor Materials purchased during January Factory overhead incurred during January: Indirect labor Machinery depreciation Heat, light, and power Supplies 34,750 21,000 7,240 5,790 Property taxes 5,070 Miscellaneous costs 9,410 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: Direct materials: $ Factory overhead: Total factory overhead Total manufacturing costs incurred during January Total manufacturing costs lii Cost of goods manufactured b. Determine the cost of goods sold for January