eBook Show Me How Calculator Cost Flow Relationships The following information is available for the first year of operations of Engle Inc., a manufacturer of fabricating equipment: Sales $1,305,600 Gross profit 352,500 Indirect labor 117,500 Indirect materials 48,300 Other factory overhead Materials purchased 665,900 Total manufacturing costs for the period 1,441,400 Materials inventory, end of period 48,300 22,200 Using the above information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost