Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $347,330 Gross profit 202,490 Cost of goods manufactured 173,670 Indirect labor 75,370 Factory depreciation 11,460 Materials purchased 106,980 Total manufacturing costs for the period 199,710 Materials inventory, ending 14,240 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 duto d. Direct labor cost e. Work in process inventory at the end of the month