The Wadena Company reports the following information pertaining to the month of January: During January, the company purchased $40,000 of direct materials and incurred $90,000 of direct labor costs. Total manufacturing overhead costs for the month amounted to $55,000. Selling and administrative expenses amounted to $320,000, and the company's January sales amounted to $680,000. A. Preane Menaer's schedule of the cost of finished eoods manufactured