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 $399,920 233,150 199,960 Indirect labor 86,780 Factory depreciation 13,200 Materials purchased 123,180 Total manufacturing costs for the period 229,950 Materials inventory, ending 16,400 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