Is the first problem in a sequence of problems for Daniels Consulting. This company was also used for the Continuing Problems in the financial accounting chapters as the business evolved from a service company to a merchandising company. However, it is not necessary to complete those problems prior to completing P18-42. Daniels Consulting is going to manufacture billing software. During its first month of manufacturing, Daniels incurred the following manufacturing costs: Prepare a schedule of cost of goods manufactured for Daniels for the month ended January 31, 2018