Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: 312.025.000 Gross profit Indirect labor Indirect materials 72.00 Other factory over Material purchased Total manufacturing costs for the period 788.00 Materials entory of period 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. Opera Determine the following amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost c. Direct labor cost