Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,800,000 Gross profit 5,378,600 424,100 Indirect labor Indirect materials 186,200 837,800 Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period 4,266,600 8,150,700 300,000 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the questions below. iiiii Open spreadsheet Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost U ORO c. Direct labor cost