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INSTRUCTIONS: The following are the actual numbers for January: Mate rials Purchased $5,000 of Materials Consumed 40% of those purchased materials Direct Labor Direct Labor was $6,240 Factory Overhead Factory Overhead was S 2,800 Statement of Cost of Goods Manufactured 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 in Production Direct Labor Factory Overhead Total Manufacturing Overhead Deduct: Ending Work in Process Inventory Cost of Goods Manufactured