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

Sales	$1,278,500
Gross profit	345,200
Indirect labor	115,100
Indirect materials	47,300
Other factory overhead	21,700
Materials purchased	652,000
Total manufacturing costs for the period	1,411,500
Materials inventory, end of period	47,300

Using the above information, determine the following amounts:

a. Cost of goods sold	$fill in the blank 1
b. Direct materials cost	$fill in the blank 2
c. Direct labor cost	$fill in the blank 3