Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,290,000 Gross profit 5,164,300 407,200 Indirect labor Indirect materials 178,800 804,400 Other factory overhead Materials purchased 4,096,600 7,825,900 Total manufacturing costs for the period Materials inventory, end of period 288,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost c. Direct labor cost