The following information is available for the first month of operations of Beek Inc., a manufacturer of art and craft items:

Sales $478,000

Gross profit $286,000

Indirect labor $48,000

Indirect materials $11,300

Other factory overhead $14,700

Materials purchased $124,000

Total manufacturing cost for the period $325,000

Materials inventory, end of period $34,900

Using the above information, determine the following:

a) Cost of goods sold

b) Direct materials costs

c)Direct labor cost