Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales Gross profit Cost of goods manufactured $440,150 256,610 220,080 Indirect labor 95,510 Factory depreciation 14,520 Materials purchased 135,570 Total manufacturing costs for the period 253,090 Materials inventory, ending 18,050 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 $ 137,820 27,430 88,240 19,170 e. Work in process inventory at the end of the month 247,900