The Following Information Is Available for the First Month of Operations

The following information is available for the first month of operations of Deer Inc., a manufacturer of sports apparel:
$\begin{array}{ll}\$ 1,500,000 & \text { Sales } \\410,000 & \text { Gross profit } \\125,000 & \text { Indirect labor } \\30,000 & \text { Indirect materials } \\415,000 & \text { Other factory overhead } \\700,000 & \text { Materials purchased } \\1,600,000 & \text { Total manufacturing costs for the period } \\35,000 & \text { Materials inventory, end of period }\end{array}$ Using the given information, determine the following:
a. Cost of goods sold
b. Direct materials cost
c. Direct labor cost