Cost flow relationships

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

Line Item Description	Amount
Sales	$954,200
Gross profit	257,600
Indirect labor	85,900
Indirect materials	35,300
Other factory overhead	16,200
Materials purchased	486,600
Total manufacturing costs for the period	1,053,400
Materials inventory, end of period	35,300

Using the above information, determine the following amounts:

Costs Type	Amount
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

Cost flow relationships The following information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment: Using the above information, determine the following amounts