the following information is available for the first month of operations for brandt, inc.: (note: these are excerpts from the financial statements; no need to try to reconcile financial statement information.)

sales= $570,000 gross profit= $200,000 wages of security guard in factory= $20,000 glue= 15,000 insurance expense for factory= $37,000 wages of factory assembly workers= $370,000 total manufacturing costs= $658,000 commission for salespeople= $30,000 depreciation expense for manufacturing plant= $20,000

calculate direct materials cost for brandt, inc.