The following information is available for Bandera Manufacturing Company for the month ending January 31:

Cost of goods manufactured	$251,170
Selling expenses	83,900
Administrative expenses	44,360
Sales	534,400
Finished goods inventory, January 1	60,390
Finished goods inventory, January 31	55,040

a. For the month ended January 31, determine Bandera Manufacturings cost of goods sold.

B. For the month ended January 31, determine Bandera Manufacturings gross profit.

c. For the month ended January 31, determine Bandera Manufacturings net income.