The following information is available for the first month of operations of Diacox Inc., a manufacturer of sports apparel:

Sales$2,050,000

Gross profit 490,000

Indirect labor 152,000

Indirect materials 45,000

Other factory overhead 515,000

Materials purchased 801,000

Total manufacturing costs for the period 1,710,000

Materials inventory, end of period 36,800

Using the given information, determine the following:

a.Cost of goods sold$ 1560000

b.Direct materials cost$ 719200

c.Direct labor cost$ ?????