Cost flow relationships: The following information is available for the first year of operations of Creston Inc.y a manufacturer of fabricating equipment: 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. Open spreadsheet Determine the foliowing amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost a. Cost of goods sold b. Direct materials cost c. Direct labor cost The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Using formulas and cell references, perform the required analysis, and input your answers into the Amount column. Transfer the numeric results for the green entry cells (C18,C20,C22) into the appropriate fields in CNOWv2 for grading