Cost Flow Relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales Gross profit Indirect labor $1,025,000 276,800 92,300 Indirect materials 37,900 Other factory overhead 17,400 Materials purchased 522,800 Total manufacturing costs for the period 1,131,600 Materials inventory, end of period 37,900 Using the above information, determine the following amounts: a. Cost of goods sold 748,200 447,000 b. Direct materials cost c. Direct labor cost 519,600 X