Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $347,790 Gross profit 202,760 Cost of goods manufactured 173,900 Indirect labor 75,470 Factory depreciation 11,480 Materials purchased 107,120 Total manufacturing costs for the period 199,980 Materials inventory, ending 14,260 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