Cost Flow Relationships The following information is available for the first year of operations of Engle Inc, a manufacturer of fabricating equipment Sales Gross profit Indirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period $859,300 232,000 77,300 31,800 14,600 438,200 948,700 31,800 Using the above information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost