The following information is available for the first month of operations of Beek Inc., a manufacturer of art and craft items:

Sales .................. $478,000
Gross profit................ 286,800
Indirect labor ............... 48,000
Indirect materials .............. 11,300
Other factory overhead ........... 14,700
Materials purchased ............ 124,000
Total manufacturing costs for the period .... 325,000
Materials inventory, end of period ....... 34,900

Using the above information, determine the following:
a. Cost of goods sold
b. Direct materials cost
c. Direct labor cost