Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $268,610 156,600 Gross profit Cost of goods manufactured 134,310 Indirect labor 58,290 Factory depreciation 8,860 Materials purchased 82,730 Total manufacturing costs for the period 154,450 Materials inventory, ending 11,010 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