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Gabbitas Manufacturing Company reported the following materials data for the month ending September 30 : This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input Open spreadsheet Determine the cost of direct materials used in production by Gabbitas during the month ended September 30. The foliowing events took place for Sorensen Manufacturing Company during January, the first month of its operations as a producer of digital video a. Purchased $226,000 of materials. b. Used $162,720 of airect matenals in production. c. Incurred $406,800 of direct labor wages. d. Incurred $162,700 of lactin overhead. c. Transferred 5667j000 of wark in prokets to Rifished goods. r. Sold goods for $1,084,800. 9. Sold ooods with a coss of $610,200. 1. Incurred $194,400 of selling expense. 1. Incurred $113,000 of administrative expense. This information has been collected in the Microsot Excel Ontine file. Open the spreadsheet, perform the required analysis, and input your answers Open spreadsheet Using the information given, complete the following: a. Prepare the January income statement for Sorensen Manufacturing Company