Cost Flow Relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $1,019,300 Gross profit 275,200 Indirect labor 91,700 Indirect materials 37,700 Other factory overhead 17,300 Materials purchased 519,800 Total manufacturing costs for the period 1,125,300 Materials inventory, end of period 37,700 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost