The following information is available for the first month of operations of Korv Inc., a manufacturer of art and craft items:
Sales ................ $775,000
Gross profit ............. 265,000
Indirect labor ............. 63,000
Indirect materials ............ 32,000
Other factory overhead ......... 17,500
Materials purchased .......... 303,000
Total manufacturing costs for the period . 620,000
Materials inventory, end of period .... 35,000

Using the above information, determine the following missing amounts:
a. Cost of goods sold
b. Direct materials cost
c. Direct labor cost