Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $406,900 Gross profit 237,220 Cost of goods manufactured 203,450 Indirect labor 88,300 Factory depreciation 13,430 Materials purchased 125,330 Total manufacturing costs for the period 233,970 Materials inventory, ending 16,680 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