The following information is available for the first month of operations of Url Inc, a manufacturer of art and craft items:
sales                   $1,200,000
 grossprofits             320,000
 Indirectlabor           110,000
 Indirectmaterial         45,000
 other factory overhead 20,000
 Materialspurchased   610,000
 Total manufacturing costs for the period1,325,000
 Materials inventory, end ofperiod              45,000
Using the above information, determine the following missing amounts
a. cost of goods
b. direct material cost?
c. direct labor cost?