Cost flow relationships

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

Sales $13,150,000

Gross profit 6,000,000

Indirect labor 375,000

Indirect materials 175,000

Other factory overhead 820,000

Materials purchased 3,975,000

Total manufacturing costs for the period 8,110,000

Materials inventory, end of period 310,000

Determine the following amounts:

a. Cost of goods sold

b. Direct materials cost

c. Direct labor cost