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Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $454,440 Gross profit 264,940 Cost of goods manufactured 227,220 Indirect labor 98,610 Factory depreciation 15,000 Materials purchased 139,970 Total manufacturing costs for the period 261,300 Materials inventory, ending 18,630 Using the above information, determine the following missing amounts: a. Cost of goods sold 189,460 X b. Finished goods inventory at the end of the month 37,760 X c. Direct materials cost 121,340 d. Direct labor cost 34,080 X LA X e. Work in process inventory at the end of the month 26,350