Cost Flow Relationships

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

Sales $$1,085,000$

Gross profit $293,000$

Indirect labor $97,700$

Indirect materials $40,100$

Other factory overhead $18,400$

Materials purchased $553,400$

Total manufacturing costs for the period $1,197,800$

Materials inventory, end of period $40,100$

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 $3$