Cost flow relationships

The following information is available for the first month of operations of Bahadir Company, a

manufacturer of mechanical pencils:

Sales $792,000\mathrm{.}00$

Gross Profit $462,000\mathrm{.}00$

Cost of goods manufactured $396,000\mathrm{.}00$

Indirect Labor $171,600\mathrm{.}00$

Factory Depreciation $26,400\mathrm{.}00$

Raw Materials purchased $244,200\mathrm{.}00$

Total Manufacturing Costs for the Period $455,400\mathrm{.}00$

Raw Materials Inventory, ending $33,000\mathrm{.}00$

Using the information given, 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