Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $461,190 Gross profit 268,870 Cost of goods manufactured 230,600 Indirect labor 100,080 Factory depreciation 15,220 Materials purchased 142,050 Total manufacturing costs for the period 265,180 Materials inventory, ending 18,910 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