Cost Flow Relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $1,043,600 Gross profit 281,800 Indirect labor 93,900 Indirect materials 38,600 Other factory overhead 17,700 Materials purchased 532,200 Total manufacturing costs for the period 1,152,100 Materials inventory, end of period 38,600 Using the above information, determine the following amounts:

a. Cost of goods sold $fill in the blank 1 761,800

b. Direct materials cost $fill in the blank 2

c. Direct labor cost $fill in the blank 3