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 $ 12,480,000 5,244,100 413,500 Indirect materials 181,500 Other factory overhead 816,900 Materials purchased 4,160,000 Total manufacturing costs for the period 7,946,900 Materials Inventory, end of period 292,500 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. Cst of goods sold b. Direct materials cost