tof Cost of Goods Manufactured for a Manufacturing Company Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows: January 1 January 31 $181,250 $157,690 Work in process125,060108,810 105.650 Inventories Finished goods 94,250 Direct labor Materials purchased during January Factory overhead incurred during January: $326,250 348,000 Indirect labor 34,800 21,030 7,250 5,800 5,080 9,430 Machinery depreciation Supplies Property taxes Miscellaneous costs Disksan Manufacturing Company Statement of Cost of Goods Manufactured For the Month Ended January 31 in process in Statement of Cost of Goods Manufactured 31