Cost Flow Relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $12,375,000 Gross profit 5,200,000 Indirect labor 410,000 Indirect materials 180,000 Other factory overhead 810,000 Materials purchased 4,125,000 Total manufacturing costs for the period 7,880,000 Materials inventory, end of period 290,000 Using this information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost