Liles Company sells a product for $110 per unit. In 2022, it reported sales of $770,000 and a contribution margin of $308,000. The gross profit percentage was 50%. Variable costs consist of manufacturing and selling costs. Fixed costs of $108,000 are two-thirds manufacturing costs and one-third selling costs.

a. What is cost of goods sold?

b. What is fixed overhead?

c. What are the variable manufacturing costs in 2022?