17) be clear with answer please!!

Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $330,720 192,810 Gross profit Cost of goods manufactured 165,360 Indirect labor 71,770 Factory depreciation 10, Materials purchased 101,860 Total manufacturing costs for the 190,160 period Materials inventory, ending 13,560 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