The following information is available for the first month of operations of Lane Inc., a manufacturer of mechanical pencils:

Sales	$357,320
Gross profit	208,320
Indirect labor	77,540
Indirect materials	38,770
Other factory overhead	11,790
Materials purchased	110,050
Total manufacturing costs for the period	205,460
Materials inventory, end of period	14,650

Using the above information, determine the following:

a. The cost of finished goods available for sale minus the ending finished goods inventory.Cost of goods sold:	$
b. The cost of materials that are an integral part of the finished product.Direct materials cost:	$
c. The wages of factory workers who are directly involved in converting materials into a finished product.Direct labor cost:	$