Question #2: 25 Points Custom Hot Rods, Inc. has provided you the January 2021 account balances listed below: Account Balances Finished Goods Inventory, January 31 $41,365 Factory Supervisory Salaries 14,855 Income Tax Expense 6,440 Raw Materials Inventory, January 1 11,635 Work In Process Inventory, January 31 21,475 Sales Salaries Expense 11,224 Factory Depreciation Expense 3,600 Finished Goods Inventory, January 1 35,875 Raw Materials Purchases 124,850 Work In Process Inventory, January 1 17,880 Factory Utilities Expense 5,248 Direct Labor 86,335 Raw Materials Inventory, January 31 23,540 Sales Returns and Allowances 5,150 Indirect Labor 29,710 Instructions Prepare Schedule of Cost of Goods Manufactured for Custom Hot Rods, Inc. for the month ended January 31, 2021