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

Salaries ............... 360,000

Gross profit .............. 210,000

Cost of goods manufactured ...... 180,000

Indirect labor ............. 78,000

Factory depreciation ........... 12,000

Material purchased ........... 111,000

Total manufacturing costs for the period ... 207,000

Materials inventory .......... 15,000

Using the above information, determine the following missing amounts:

a) Cost of goods sold

b) Finished goods inventory

c) Direct materials cost

d) Direct labor cost

e) Work in process inventory