Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $460,390 Gross profit 268,410 Cost of goods manufactured 230,200 Indirect labor 99,900 Factory depreciation 15,190 Materials purchased 141,800 Total manufacturing costs for the period 264,720 Materials inventory, ending 18,880 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