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
D. Factory Overhead