$ 12,775,000 Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales Gross profit Indirect labor 5,368,100 423,200 185,800 Indirect materials Other factory overhead 836,200 Materials purchased 4,258,300 Total manufacturing costs for the period Materials inventory, end of period 8,134,700 299,400 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold. b. Direct materials cost 1010 c. Direct labor cost Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: DATA Sales Gross profit Indirect labor $12,775,000 5,368,100 423,200 Indirect materials 185,800 Other factory overhead 836,200 Materials purchased 4,258,300 Total manufacturing costs for the period 8,134,700 Materials inventory, end of period 299,400 Using formulas and cell references, perform the required analysis, and input your answers into the Amount column. Transfer the numeric results for the green entry cells (C18, C20, C22) into the appropriate fields in CNOWv2 for grading. Amount a. Cost of goods sold b. Direct materials cost c. Direct labor cost Formulas