Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,565,000 Gross profit 5,279,800 Indirect labor 416,300 Indirect materials 182,800 Other factory overhead 822,400 Materials purchased 4,188,300 Total manufacturing costs for the period 8,001,000 Materials inventory, end of period 294,500 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. Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold $ 7,285,200 b. Direct materials cost $ 8,893,800 x c. Direct labor cost $ 1,969,900 x E The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: DATA Sales Gross profit Indirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period $12,565,000 5,279,800 416,300 182,800 822,400 4,188,300 8,001,000 294,500 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, Amount Formulas a. Cost of goods sold b. Direct materials cost c. Direct labor cost