Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,435,000 Gross profit 5,225,200 Indirect labor 412,000 Indirect materials 180,900 Other factory overhead 813,900 Materials purchased 4,145,000 Total manufacturing costs for the period 7,918,200 Materials inventory, end of period 291,400 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. Cost of goods sold $fill in the blank 2 Direct materials cost $fill in the blank 3 Direct labor cost $fill in the blank 4