Cost Flow Relationships

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

Sales	$1,265,100
Gross profit	341,600
Indirect labor	113,900
Indirect materials	46,800
Other factory overhead	21,500
Materials purchased	645,200
Total manufacturing costs for the period	1,396,700
Materials inventory, end of period	46,800

Using the above information, determine the following amounts:

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