The following are the actual numbers for January: Materials Purchased $5,000 of Materials Consumed 40% of those purchased materials Direct Labor Direct Labor was $6,240 Factory Overhead Factory Overhead was $2,800 Quintinn's Furry Beasts Pet Co. Statement of Cost of Services For the Month Ended January 31, xxxx Beginning Work-in-Process Inventory $- Direct Materials: Materials - Beginning $- Add: Purchases for month of January - Materials Available for Use $- Deduct: Ending Materials - Materials Used $- Direct Labor - Factory Overhead - Total Manufacturing Overhead $- Deduct: Ending Work-in-Process Inventory - Cost of Services $-