Flow Relationships The following information is available for the first month of operations of Icahn Inc., a manufacturer of art and craft items 4,500,000 810,000 270,000 117,000 54,000 1,530,000 3330000 113,400 Sales Gross proft OIndirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period Factory overhead was applied during the year. Using the above information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost