The following information is available for the first month of operations of Url Inc., a manufacturer of art and craft items: Sales: $1,200,00 Gross profit: 320,000 Indirect labor: 110,000 Indirect materials: 45,000 Other factory overhead: 20,000 Materials purchased: 610,000 Total manufacturing costs for the period: 1,325,000 Materials inventory, end of period: 45,000 Using above information, determine the following missing amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost