The following information is available for Vega Manufacturing Company for the month ending July 31, 2012:
Cost of goods manufactured.................$270,000
Selling expenses..........................................58,000
Administrative expenses............................46,000
Sales............................................................515,000
Finished goods inventory, July 1................66,000
Finished goods inventory, July 31..............62,000

For the month ended July 31, 2012, determine Vega’s 

(a) Cost of goods sold, 

(b) Gross profit, 

(c) Net income.