Cost Flow Relationships The following information is available for the first year of operations of Engle Inc., a manufacturer of fabricating equipment: Sales Gross profit Indirect labor Indirect materials $7,270,000 1,450,000 330,000 195,000 90,000 5,100,000 6,170,000 480,000 Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period Using this information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost