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 $377,140 219,870 188,570 Indirect labor 81,840 Factory depreciation 12,450 Materials purchased 116,160 Total manufacturing costs for the period 216,860 Materials inventory, ending 15,460 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 E