Cost Flow Relationships The following information is available for the first month of operations of Url Inc., a manufacturer of art and craft items: Sales $1,038,100 Gross profit 280,300 Indirect labor 93,400 Indirect materials 38,400 Other factory overhead 17,600 Materials purchased 529,400 Total manufacturing costs for the period 1,146,100 Materials inventory, end of period 38,400 Factory overhead was applied during the year. Using the above information, determine the following missing amounts: Cost of goods sold $ Direct materials cost $ Direct labor cost