Able corporation incurred the following costs:

Beginning direct materials inventory $ 16,000
Beginning work in process inventory $ 7,000
Beginning finished goods inventory $ 19,000
Ending direct materials inventory $ 16,000
Ending work process $ 14,000
Ending finished goods $ 26,000
Factory supervisor's salary $ 28,000
Depreciation on plant $ 12,000
Sales $ 800,000
Selling and admnistrative expenses $ 125,000
Plant maintenence $ 6,000
Plant utilities $ 11,000
Direct material purchases $ 215,000
Direct labor $ 240,000

find out the following
a) Direct material used
b) costs of goods manufactured
c) costs of goods sold
d) operating income