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 missing amounts:
a. Cost of goods sold
b. Direct materials cost
c. Direct labor cost