The following information is available for the first month of 76560

The following information is available for the first month of operations of Url Inc., a manufacturer of art and craft items:
Sales.................... $1,200,000
Gross profit.................. 320,000
Indirect labor.................. 110,000
Indirect materials................. 45,000
Other factory overhead.............. 20,000
Materials purchased.............. 610,000
Total manufacturing costs for the period...... 1,325,000
Materials inventory, end of period............ 45,000
Using the above information, determine the following:
a. Cost of goods sold
b. Direct materials cost
c. Direct labor cost