The following information is available for the first month of operations of Hobbies R Us, a manufacturer of art and craft items:

Sales $1,060,500

Gross profit 286,300

Indirect labor 95,400

Indirect materials 39,200

Other factory overhead 18,000

Materials purchased 540,900

Total manufacturing costs for the period 1,170,800

Materials inventory, end of period 39,200

Using the above information, determine the following missing amounts:

A. Cost of Goods Sold

B. Direct Materials Cost

C. Direct Labor Cost