Cost Flow Relationships The following information is available for the first month of operations of Makin' It Inc., a manufacturer of arts and craft items: $512,360 298,710 Sales Gross profit Indirect labor Indirect materials Other factory overhead 111,180 55,590 16,910 Materials purchased 157,810 294,610 Total manufacturing costs for the period Materials inventory, end of period 21,010 Using the above information, determine the following: a. Cost of goods sold: b. Direct materials cost: lll C. Direct labor cost