Cost Flow Relationships The following information is available for the first year of operations of Creston Inc, a manufacturer of fabricating equipment Sales $863,300 233,100 Gross profit Indirect labor 77,700 31,900 14,700 Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period 440,300 953,100 31,900 Using the above information, determine the following amounts: a. Cost of goods sold 630,200 b. Direct materials cost 63,800 X c. Direct labor cost