Cost Flow Relationships The following information is available for the first year of operations of Creston Inc, a manufacturer of fabricating equipment: Sales $1,236,100 Gross profit 333,700 Indirect labor 111,200 Indirect materials 45,700 Other factory overhead 21,000 Materials purchased 630,400 Total manufacturing costs for the period 1,364,700 Materials inventory, end of period 45,700 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost