Cost Flow Relationships

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

Sales	$302,530
Gross profit	176,370
Cost of goods manufactured	151,270
Indirect labor	65,650
Factory depreciation	9,980
Materials purchased	93,180
Total manufacturing costs for the period	173,950
Materials inventory, ending	12,400

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	$