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 150,000

b) Finished goods inventory

c) Direct materials cost

d) Direct labor cost

e) Work in process inventory