Cost Flow Relationships

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

Sales	$433,840
Gross profit	252,930
Cost of goods manufactured	216,920
Indirect labor	94,140
Factory depreciation	14,320
Materials purchased	133,620
Total manufacturing costs for the period	249,460
Materials inventory, ending	17,790

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	$