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

Sales .....................$850,000

Gross profit ................... 235,000

Indirect labor ................. 65,000

Indirect materials ................ 27,000

Other factory overhead ............. 13,500

Materials purchased ................ 305,000

Total manufacturing costs for the period ....... 640,000

Materials inventory, end of period .......... 20,000

Using the above information, determine the following missing amounts:

a. Cost of goods sold

b. Direct materials cost

c. Direct labor cost