Spadoni Company had the following data (in thousands) for a given period. Assume there are no inventories.

Direct labor .............. $165

Direct materials ........... 160

Variable indirect manufacturing ...... 100

Contribution margin ........... 185

Fixed selling and administrative expenses . 105

Operating income ............ 45

Sales ................ 855

Compute the

(a) Variable manufacturing cost of goods sold,

(b) Variable selling and administrative expenses, and

(c) Fixed indirect manufacturing costs.