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Cost Flow Relationships

The following information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment:

Line Item Description	Amount
Sales	$833,200
Gross profit	225,000
Indirect labor	75,000
Indirect materials	30,800
Other factory overhead	14,200
Materials purchased	424,900
Total manufacturing costs for the period	919,900
Materials inventory, end of period	30,800

Using the above information, determine the following amounts:

Costs Type	Amount
a. Cost of goods sold	$fill in the blank 1
b. Direct materials cost	$fill in the blank 2
c. Direct labor cost	$