Cost Flow Relationships

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

Sales $1,244,600

Gross profit 336,000

Indirect labor 112,000

Indirect materials 46,100

Other factory overhead 21,200

Materials purchased 634,700

Total manufacturing costs for the period 1,374,000

Materials inventory, end of period 46,100

Using the above information, determine the following amounts:

a. Cost of goods sold $

b. Direct materials cost $

c. Direct labor cost $