Cost Flow Relationships

The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:

Sales	$915,000
Gross profit	247,100
Indirect labor	82,400
Indirect materials	33,900
Other factory overhead	15,600
Materials purchased	466,700
Total manufacturing costs for the period	1,010,200
Materials inventory, end of period	33,900

Using the above information, determine the following amounts:

a. Cost of goods sold	$fill in the blank 1
b. Direct materials cost	$fill in the blank 2
c. Direct labor cost	$fill in the blank 3