Cost Flow Relationships The following information is available for the first month of operations of So Crafty Inc., a manufacturer of arts and craft items: Sales Gross profit Indirect labor $310,070 180,770 67,290 Indirect materials 33,650 Other factory overhead 10,230 Materials purchased 95,500 Total manufacturing costs for the period 178,290 Materials inventory, end of period 12,710 Using the above information, determine the following: a. Cost of goods sold: b. Direct materials cost: c. Direct labor cost: