The following information is available for the first month of operations of Makin’ It Inc., a
manufacturer of arts and craft items:

Sales ..............................................................$375,000
Gross profit .....................................................120,000
Indirect labor ....................................................30,000
Indirect materials .............................................15,000
Other factory overhead .....................................5,000
Materials purchased .......................................200,000
Total manufacturing costs for the period .....300,000
Materials inventory, end of period 25,000

Using the above information, determine the following:

a. Cost of goods sold

b. Direct materials cost

c. Direct labor cost