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

Sales $235,530 Gross profit 137,310 Cost of goods manufactured 117,770 Indirect labor 51,110 Factory depreciation 7,770 Materials purchased 72,540 Total manufacturing costs for the period 135,430 Materials inventory, ending 9,660 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 $