Cost Flow Relationships

The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils:

Sales	$398,990
Gross profit	232,610
Cost of goods manufactured	199,500
Indirect labor	86,580
Factory depreciation	13,170
Materials purchased	122,890
Total manufacturing costs for the period	229,420
Materials inventory, ending	16,360

Using the above information, 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	$