Cost flow relationships OBJ. 3 The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils:

Sales $792,000 Gross profit 462,000 Cost of goods manufactured 396,000 Indirect labor 171,600 Factory depreciation 26,400 Materials purchased 244,200 Total manufacturing costs for the period 455,400 Materials inventory, ending 33,000 Using the information given, determine the following missing amounts:

a. Cost of goods sold

b. Finished goods inventory at the end of the month

c. Direct materials cost

d. Direct labor cost

e. Work in process inventory at the end of the month