Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $277.580 Gross profit 161,830 Cost of goods manufactured 138,790 Indirect labor 60,230 Factory depreciation 9,160 Materials purchased 85,490 Total manufacturing costs for the period 159,610 Materials inventory, ending 11,380 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