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 $914,500 246,900 82,300 Indirect materials 33,800 Other factory overhead 15,500 Materials purchased 466,400 Total manufacturing costs for the period 1,009,600 Materials inventory, end of period 33,800 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost