Cost Flow Relationships

The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:

Sales	$12,375,000
Gross profit	5,200,000
Indirect labor	410,000
Indirect materials	180,000
Other factory overhead	810,000
Materials purchased	4,125,000
Total manufacturing costs for the period	7,880,000
Materials inventory, end of period	290,000

Using this information, determine the following amounts:

a. Cost of goods sold	$
b. Direct materials cost	$
c. Direct labor cost	$