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 $1,228,500 331,700 110,600 Indirect materials 45,500 Other factory overhead 20,900 Materials purchased 626,500 Total manufacturing costs for the period 1,356,300 Materials inventory, end of period 45,500 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost