Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $496,720 289,590 Gross profit Cost of goods manufactured 248,360 Indirect labor 107,790 16,390 Factory depreciation Materials purchased 152,990 Total manufacturing costs for the period 285,610 Materials inventory, ending 20,370 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