Cost Flow Relationships

The following information is available for the first month of operations of Makin' It Inc., a manufacturer of arts and craft items:

Sales	$217,640
Gross profit	126,880
Indirect labor	47,230
Indirect materials	23,620
Other factory overhead	7,180
Materials purchased	67,030
Total manufacturing costs for the period	125,140
Materials inventory, end of period	8,920

Using the above information, determine the following:

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