Lake Company Recorded the Following Data for the Month of January

Lake Company recorded the following data for the month of January 20xx:
$\begin{array}{|l|r|r|}\hline \text { Inventories } & \text { January 1, 20xx } & \text { January 31, 20xx } \\\hline \text { Direct Material } & \$ 24,000 & \$ 23,000 \\\hline \text { Work in Process } & 18,000 & 15,000 \\\hline \text { Finished Goods } & 22,000 & 27,000 \\\hline\end{array}$
Additional Data: $\begin{array}{|l|r|}\hline \text { Net Sales Revenue } & \$ 325,000 \\\hline \text { Direct Labour Costs } & 40,000 \\\hline \text { Indirect Labour Costs } & 45,000 \\\hline \text { Sales Commissions } & 15,000 \\\hline \text { Administrative Expenses } & 18,000 \\\hline \text { Direct Materials Purchased during January } & 30,000 \\\hline \text { Depreciation, factory } & 10,000 \\\hline \text { Factory Maintenance and Supplies } & 8,000 \\\hline \text { Utilities, (80\% factory, 20\% office) } & 25,000 \\\hline \text { General Office Salaries } & 12,000 \\\hline\end{array}$
a)Compute the amount of direct materials used in January.
b)List and total the Manufacturing Overhead costs for the month of January.
c)Compute the Cost of Goods Manufactured.
Note: It may be helpful to prepare a Cost of Goods Manufactured statement in rough form but it is not required. You may use short forms in your answers for DM, DL etc.