EX 2-2 Cost flow relationships Obj. 2 B.$4,425,000 The following information is available for the first year of operations of Engle Inc., a manu- facturer of fabricating equipment Sales Gross profit Indirect labor Indirect materials Other factory overheac Materials purchased Total manufacturing costs for the period Materials inventory, end of period $7,270,000 1,450,000 330,000 195,000 90,000 5,100,000 6,170,000 480,000 SHOW ME HOW Determine the following amounts: A. Cost of goods sold B. Direct materials cost C. Direct labor cost