Cost Flow Relationships The following Information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment: Sales Gross profit Indirect labor $1,243,900 335,900 112,000 Indirect materials 46,000 Other factory overhead 21,100 Materials purchased 634,400 Total manufacturing costs for the period 1,373,300 Materials Inventory, end of period 46,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost