Cost Flow Relationships

The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils:

Sales	$230,710
Gross profit	134,500
Cost of goods manufactured	115,360
Indirect labor	50,060
Factory depreciation	7,610
Materials purchased	71,060
Total manufacturing costs for the period	132,660
Materials inventory, ending	9,460

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