Cost Flow Relationships

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

Sales	$999,500
Gross profit	269,900
Indirect labor	90,000
Indirect materials	37,000
Other factory overhead	17,000
Materials purchased	509,700
Total manufacturing costs for the period	1,103,400
Materials inventory, end of period	37,000

Using the above information, determine the following missing amounts:

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