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 $1,358,500 366,800 122,300 Indirect materials 50,300 Other factory overhead 23,100 Materials purchased 692,800 Total manufacturing costs for the period 1,499,800 Materials inventory, end of period 50,300 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost