The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:

Sales	$910,200
Gross profit	245,800
Indirect labor	81,900
Indirect materials	33,700
Other factory overhead	15,500
Materials purchased	464,200
Total manufacturing costs for the period	1,004,900
Materials inventory, end of period	33,700

Using the above information, determine the following amounts:

a. Cost of goods sold	$fill in the blank 1
b. Direct materials cost	$fill in the blank 2
c. Direct labor cost	$fill in the blank 3