Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $274,490 Gross profit 160,030 Cost of goods manufactured 137,250 Indirect labor 59,560 Factory depreciation 9,060 Materials purchased 84,540 Total manufacturing costs for the period 157,830 Materials inventory, ending 11,250 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 $ lllll $