The following information is available for the first month of operations

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The following information is available for the first month of operations of Icahn, Inc., a manufacturer of art and craft items:

Sales

$4,600,000

Gross profit

820,000

Indirect Labor

280,000

Indirect materials

118,000

Other factory overhead

55,000

Materials purchased

860,000

Materials purchased

1,540,000

Total manufacturing costs for the period

3,340,000

Materials inventory, end of a period

114,400

Factory overhead was applied during the year.

Using the above information, determine the following missing amounts:

a. Cost of goods sold

b. Direct materials cost

c. Direct labor cost

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