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Cost Flow Relationships The following information is available for the first month of operations of Bahadir Company, a manufacturer of mechanical pencils: Sales $297,310 Gross profit 173,330 Cost of goods manufactured 148,660 Indirect labor 64,520 Factory depreciation 9,810 Materials purchased 91,570 Total manufacturing costs for the period 170,950 Materials inventory, ending 12,190 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