Sales Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: $ 12,215,000 Gross profit 5,132,700 Indirect labor 404,700 Indirect materials 177,700 Other factory overhead 799,500 Materials purchased 4,071,600 Total manufacturing costs for the period 7,778,100 Materials inventory, end of period 286,300 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. THI 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