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 $220,280 Gross profit 128,420 Indirect labor 47,800 Indirect materials 23,900 Other factory overhead 7,270 Materials purchased 67,850 Total manufacturing costs for the period 126,660 Materials inventory, end of period 9,030 Using the above information, determine the following:

a. Cost of goods sold: 91,860

b. Direct materials cost: 34,920

c. Direct labor cost: