Cost Flow Relationships The following information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment: This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost \begin{tabular}{ll} $ & x \\ $ & x \\ $ & x \end{tabular}