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	$170,750		$145,140
Work in process	117,820		100,150
Finished goods	88,790		97,240

Direct labor $307,350

Materials purchased during January 327,840

Factory overhead incurred during January:

Indirect labor 32,780

Machinery depreciation19,810

Heat, light, and power 6,830

Supplies 5,460

Property taxes 4,780

Miscellaneous costs 8,880

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

Work in process inventory, January 1

Direct materials:

Materials inventory January 1

Purchases

Cost of materials available for use

Materials inventory, January 31

Cost of direct materials used in production

Direct labor

Factory overhead:

Indirect labor

Machinery depreciation

Heat, light, and power

Supplies

Property taxes

Miscellaneous costs

Total factory overhead

Total manufacturing costs incurred during January

Total manufacturing costs

Work in process inventory, January 31

Cost of goods manufactured

b. Determine the cost of goods sold for January.