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

Sales

$775,000

Gross profit

265,000

Indirect labor

63,000

Indirect materials

32,000

Other factory overhead

17,500

Materials purchased

303,000

Total manufacturing costs for the period

620,000

Materials inventory, end of period

35,000

Using the above information, determine the following missing amounts:

a. Cost of goods sold

b. Direct materials cost

c. Direct labor cost