Cost Flow Relationships The following information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment: Sales Gross profit Indirect labor $1,313,900 354,800 118,300 Indirect materials 48,600 Other factory overhead 22,300 Materials purchased 670,100 Total manufacturing costs for the period 1,450,500 Materials inventory, end of period 48,600 < Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost