Cost Flow Relationships The following information is available for the first year of operations of Engle Inc., a manufacturer of fabricating equipment: Sales $981,700 265,100 Gross profit Indirect labor 88,400 Indirect materials Other factory overhead 36,300 16,700 500,700 1,083,800 Materials purchased Total manufacturing costs for the period Materials inventory, end of period 36,300 Using the above information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost