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 $1,018,100 274,900 91,600 Indirect materials 37,700 Other factory overhead 17,300 Materials purchased 519,200 Total manufacturing costs for the period 1,124,000 Materials inventory, end of period 37,700 Using the above information, determine the following amounts: a. Cost of goods sold 744,100 X b. Direct materials cost 444,400 X c. Direct labor cost 534,200 X