The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils:

Sales ..................$ 792,000

Gross profit ................ 462,000

Cost of goods manufactured .......... 396,000

Indirect labor ................ 171,600

Factory depreciation .............. 26,400

Materials purchased ............... 244,200

Total manufacturing costs for the period .... 455,400

Materials inventory, ending ......... 33,000

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