The following information is available for the first year of operations of Idgie Inc., a manufacturer of fabricating equipment: Sales $1,017,500 Gross profit 274,700 91,600 37,600 17,300 518,900 1,123,300 37,600 Indirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost