Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,460,000 5,235,700 Gross profit Indirect labor 412,800 181,200 Indirect materials Other factory overhead 815,600 4,153,300 Materials purchased Total manufacturing costs for the period Materials inventory, end of period 7,934,200 292,000 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 following amounts. Round your answers to the nearest dollar. a. Cost of goods sold b. Direct materials cost c. Direct labor cost