Cost Flow Relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $954,100 Gross profit 257,600 Indirect labor 85,900 Indirect materials 35,300 Other factory overhead 16,200 Materials purchased 486,600 Total manufacturing costs for the period 1,053,300 Materials inventory, end of period 35,300 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost $ c. Direct labor cost