Cost Flow Relationships

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

Sales	$1,114,800
Gross profit	301,000
Indirect labor	100,300
Indirect materials	41,200
Other factory overhead	19,000
Materials purchased	568,500
Total manufacturing costs for the period	1,230,700
Materials inventory, end of period	41,200

Factory overhead was applied during the year. Using the above information, determine the following missing amounts:

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