The following information is available for the first month of operations of Lane Inc., a manufacturer of mechanical pencils: Sales $214,900 Gross profit 125,290 Indirect labor 46,630 Indirect materials 23,320 Other factory overhead 7,090 Materials purchased 66,190 Total manufacturing costs for the period 123,570 Materials inventory, end of period 8,810 Using the above information, determine the following: a. Cost of goods sold: b. Direct materials cost: $ c. Direct labor cost