The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $395,560 Gross profit 230,610 Cost of goods manufactured 197,780 Indirect labor 85,840 Factory depreciation 13,050 Materials purchased 121,830 Total manufacturing costs for the period 227,450 Materials inventory, ending 16,220 Using the above information, determine the following missing amounts: a. Cost of goods sold b. Finished goods inventory at the end of the month c. Direct materials cost d. Direct labor cost e. Work in process inventory at the end of the month 100