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	$1,337,200
Gross profit	361,000
Indirect labor	120,300
Indirect materials	49,500
Other factory overhead	22,700
Materials purchased	682,000
Total manufacturing costs for the period	1,476,300
Materials inventory, end of period	49,500

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	$