Managerial Accounting Concepts and Principles EX 18-17 Cost flow relationships The following information is available for the first month of operations of Bahadir Com- pany, a manufacturer of mechanical pencils: OBJ. 3 Sales Gross proft Cost of goods manufactured Indirect labor Factory depreciation Materials purchased Total manufacturing costs for the period Materials inventory, ending $792,000 462,000 396,000 171,600 26,400 244,200 455,400 33,000 Using the above information, determine the following missing amounts: a. Cost of goods sold c. Direct materials cost d. Direct labor cost e. Work in process inventory at the endof the month