Cost flow relationships

The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:

Sales	$	12,925,000
Gross profit		5,431,100
Indirect labor		428,200
Indirect materials		188,000
Other factory overhead		846,000
Materials purchased		4,308,300
Total manufacturing costs for the period		8,230,300
Materials inventory, end of period		302,900

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.

1. Cost of goods sold

   $

2. Direct materials cost

   $

3. Direct labor cost

   $