Find DL cost plz.

Cost Flow Relationships The following information is available for the first year of operations of Engle Inc., a manufacturer of fabricating equipment: Sales $920,600 248,600 Gross profit 82,900 Indirect labor Indirect materials 34,100 Other factory overhead 15,700 Materials purchased 469,500 Total manufacturing costs for the period 1,016,300 Materials inventory, end of period 34,100 Using the above information, determine the following missing amounts: 672,000 a. Cost of goods sold 401,300 b. Direct materials cost 599,300 X c. Direct labor cost