Cost Flow Relationships

The following information is available for the first month of operations of Lane Inc., a manufacturer of mechanical pencils:

Sales	$486,480
Gross profit	283,620
Indirect labor	105,570
Indirect materials	52,790
Other factory overhead	16,050
Materials purchased	149,840
Total manufacturing costs for the period	279,730
Materials inventory, end of period	19,950

Using the above information, determine the following:

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