Cost data for Disksan Manufacturing Company for the month ended January 31 are as follows:Inventories January 1 January 31Materials$180,000$145,500Work in process334,600290,700Finished goods675,000715,000Direct labor$2,260,000Materials purchased during January 1,375,000Factory overhead incurred during January:Indirect labor115,000Machinery depreciation90,000Heat, light, and power55,000Supplies18,500Property taxes10,000Miscellaneous costs33,100a. Prepare a cost of goods manufactured statement for January. b. Determine the cost of goods sold for January.