Cost Flow Relationships

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

Sales	$214,830
Gross profit	125,250
Indirect labor	46,620
Indirect materials	23,310
Other factory overhead	7,090
Materials purchased	66,170
Total manufacturing costs for the period	123,530
Materials inventory, end of period	8,810

Using the above information, determine the following:

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