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 $1,305,300 352,400 117,500 Indirect materials 48,300 Other factory overhead Materials purchased 22,200 665,700 Total manufacturing costs for the period 1,441,100 Materials inventory, end of period 48,300 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost