The following information is available for Crouching Alligator Manufacturing Company for the month ending October 31, 2016:

Cost of goods manufactured .......................$450,000

Selling expenses .................................... 144,500

Administrative expenses .......................... 75,900

Sales ................................................ 911,250

Finished goods inventory, July 1 ................ 101,250

Finished goods inventory, July 31 .............. 93,800

For the month ended October 31, 2016, determine Crouching Alligator's (a) cost of goods sold, (b) gross profit, and (c) net income.