The following information is available for the first month of operations of Hobbies R Us, a manufacturer of art and craft items:
Sales $1,060,500
Gross profit 286,300
Indirect labor 95,400
Indirect materials 39,200
Other factory overhead 18,000
Materials purchased 540,900
Total manufacturing costs for the period 1,170,800
Materials inventory, end of period 39,200
Using the above information, determine the following missing amounts:
A. Cost of Goods Sold
B. Direct Materials Cost
C. Direct Labor Cost