Cost Flow Relationships The following information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment: Sales $13,150,000 Gross profit 6,000,000 Indirect labor 375,000 Indirect materials 175,000 Other factory overhead 820,000 Materials purchased 3,975,000 Total manufacturing costs for the period 8,110,000 Materials inventory, end of period 310,000 a. Cost of goods sold b. Direct materials cost c. Direct labor cost