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

Sales	$1,032,500
Gross profit	278,800
Indirect labor	92,900
Indirect materials	38,200
Other factory overhead	17,600
Materials purchased	526,600
Total manufacturing costs for the period	1,139,900
Materials inventory, end of period	38,200

Using the above information, determine the following missing amounts:

a. Cost of goods sold
b. Direct materials cost
c. Direct labor cost