Cost Flow Relationships

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

Sales	$1,188,200
Gross profit	320,800
Indirect labor	106,900
Indirect materials	44,000
Other factory overhead	20,200
Materials purchased	606,000
Total manufacturing costs for the period	1,311,800
Materials inventory, end of period	44,000

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	$