Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,275,000 Gross profit 5,158,000 Indirect labor 406,700 Indirect materials 178,500 Other factory overhead 803,500 Materials purchased 4,091,600 Total manufacturing costs for the period 7,816,400 Materials inventory, end of period 287,700 Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold $ b. Direct materials cost $ c. Direct labor cost