Cost Flow Relationships

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

Sales	$516,190
Gross profit	300,940
Cost of goods manufactured	258,100
Indirect labor	112,010
Factory depreciation	17,030
Materials purchased	158,990
Total manufacturing costs for the period	296,810
Materials inventory, ending	21,160

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