The following information is available for the first month of operations of Makin' It Inc., a manufacturer of arts and craft items: Sales Gross profit Indirect labor Indirect materials b. Direct materials cost: $327,230 190,780 c. Direct labor cost: 71,010 Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period Using the above information, determine the following: a. Cost of goods sold: 35,510 10,800 100,790 188,160 13,420 000