Cost Flow Relationships

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

Sales	$1,029,300
Gross profit	277,900
Indirect labor	92,600
Indirect materials	38,100
Other factory overhead	17,500
Materials purchased	524,900
Total manufacturing costs for the period	1,136,300
Materials inventory, end of period	38,100

Using the above information, determine the following missing amounts:

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