Cost Flow Relationships

The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:

Sales	$1,195,300
Gross profit	322,700
Indirect labor	107,600
Indirect materials	44,200
Other factory overhead	20,300
Materials purchased	609,600
Total manufacturing costs for the period	1,319,600
Materials inventory, end of period	44,200

Using the above information, determine the following amounts:

a. Cost of goods sold	$
b. Direct materials cost	$
c. Direct labor cost	$