Cost Flow Relationships

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

Sales	$253,550
Gross profit	147,820
Cost of goods manufactured	126,780
Indirect labor	55,020
Factory depreciation	8,370
Materials purchased	78,090
Total manufacturing costs for the period	145,790
Materials inventory, ending	10,400

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	$