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 Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period $1,242,900 335,600 111,900 46,000 21,100 633,900 1,372,200 46,000 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost