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

Sales ............... $600,000

Gross profit ............ 350,000

Cost of goods manufactured ..... 300,000

Indirect labor ............ 130,000

Factory depreciation .......... 20,000

Materials purchased ......... 185,000

Total manufacturing costs for the period . 345,000

Materials inventory .......... 25,000

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