Cost Flow Relationships

The following information is available for the first month of operations of Url Inc., a manufacturer of art and craft items:

Sales	$1,292,800
Gross profit	349,100
Indirect labor	116,400
Indirect materials	47,800
Other factory overhead	22,000
Materials purchased	659,300
Total manufacturing costs for the period	1,427,300
Materials inventory, end of period	47,800

Factory overhead was applied during the year. Using the above information, determine the following missing amounts:

a. Cost of goods sold	$
b. Direct materials cost	$
c. Direct labor cost	$