Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $231,320 Gross profit 134,860 Cost of goods manufactured 115,660 Indirect labor 50,200 Factory depreciation 7,630 Materials purchased 71,250 Total manufacturing costs for the period 133,010 Materials inventory, ending 9,480 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 III d. Direct labor cost e. Work in process inventory at the end of the month