f10-7 Cost flow relationships The following information is available for the first month of operations of Beek Inc., a manu- facturer of art and craft items: $478,000 Gross profit Indirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period 286,800 48,000 11,300 14,700 124,000 325,000 34,900 Using the above information, determine the following a. Cost of goods sold b. Direct materials cost c. Direct labor cost