Cost Flow Relationships The following information is available for the first month of operations of Lane Inc., a manufacturer of mechanical pencils: Sales $497,240 Gross profit 289,890 Indirect labor 107,900 Indirect materials 53,950 Other factory overhead 16,410 Materials purchased 153,150 Total manufacturing costs for the period 285,910 Materials inventory, end of period 20,390 Using the above information, determine the following: a. Cost of goods sold: b. Direct materials cost: DUD c. Direct labor cost: Activity Activity Rate Room and meals $222 per day Radiology $313 per Image Pharmacy $37 per physician order Chemistry lab 591 per test Operating room $760 per operating room hour The records of two representative patients were analyzed, using the activity rates. The activity information associated with the two patients is as follows: Patient Franklin Patient Kramer Number of days 4 days 10 days Number of images 4 images 5 images Number of physician orders 3 orders 5 orders Number of tests 2 tests 5 tests Number of operating room hours 2.5 hours 6.5 hours Determine the activity cost associated with each patient. Activity Cost Patient Franklin Patient Kramer