Cost Flow Relationships The following information is available for the first month of operations of Makin' it Inc., a manufacturer of arts and craft Items: Sales $358,740 Gross profit 209,15 Indirect labor 77,850 Indirect materials 38,930 Other factory overhead 11,840 Materials purchased 110,490 206,280 Total manufacturing costs for the period Materials inventory, end of period 14,710 Using the above information, determine the following: a. Cost of goods sold: 100 b. Direct materials cost: c. Direct labor cost