Cost Flow Relationships

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

Sales	$912,800
Gross profit	246,500
Indirect labor	82,200
Indirect materials	33,800
Other factory overhead	15,500
Materials purchased	465,500
Total manufacturing costs for the period	1,007,700
Materials inventory, end of period	33,800

Using the above information, determine the following missing amounts:

a. Cost of goods sold	$fill in the blank 1
b. Direct materials cost	$fill in the blank 2
c. Direct labor cost	$fill in the blank 3