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 $ 12,495,000 5,250,400 414,000 181,700 817,900 Indirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, and of period 4,165,000 7,956,400 292,800 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost 000 c. Direct labor cost