Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,805,000 Gross profit 5,380,700 Indirect labor 424,200 Indirect materials 186,200 Other factory overhead 838,200 Materials purchased 4,268,300 Total manufacturing costs for the period 8,153,800 Materials inventory, end of period 300,100 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and in 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