The following information is available for the first month of operations of Lane Inc., a manufacturer of mechanical pencils: Sales $445,370 259,650 Gross profit Indirect labor 96,650 48,330 Indirect materials Other factory overhead 14,700 Materials purchased 137,170 Total manufacturing costs for the period 256,090 Materials inventory, end of period 18,260 Using the above information, determine the following: a. Cost of goods sold: $ b. Direct materials cost: c. Direct labor cost