The Following List Indicates Costs as They Flow Through the Business

The following list indicates costs as they flow through the business as a product is manufactured.Some items are missing.Compute the missing amounts.
Materials Inventory:
Beginning materials inventory $ 295,000
Raw materials purchased 1,065,400
Ending materials inventory 315,750
Direct materials used in production ____A____
Goods in process:
Beginning GIP balance ____B____
Direct labor 700,000
Factory overhead 1,475,000
Cost of goods manufactured 3,150,700
Ending GIP balance 265,000
Finished goods inventory:
Beginning FG balance 284,000
Ending FG balance 268,500
Cost of goods sold ____C____