Cost flow relationships The following information is available for the first year of operations of creston Inc., a manufacturer of fabricating equicment. This information has been collected in the Microsoft Excel Online flle. Open the spreadiheet, perform the requlfed analvis, and incut your answers in the questions below. Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods soldi b. Direct materials cost. This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and inpet your answers in the questions below. Open tpreadsheet Doterminn the following amounts. Round your answers to the nearest dollaz. a. Cost of goods sold b. Direct materials cost c. Drect tabor cost