cost flow relationships the following information is available for the first year of operations of creston inc., a manufacturer of fabricating equipment: sales $1,356,200 gross profit 366,200 indirect labor 122,100 indirect materials 50,200 other factory overhead 23,100 materials purchased 691,700 total manufacturing costs for the period 1,497,200 materials inventory, end of period 50,200 using the above information, determine the following amounts: a. cost of goods sold $ b. direct materials cost $ c. direct labor cost $