Scalculator Cost flow relationships The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,830,000 Gross profit 5,391,200 Indirect labor 425,100 Indirect materials 186,600 Other factory overhead 839,800 Materials purchased 4,276,600 Total manufacturing costs for the period 8,169,800 Materials inventory, end of period 300,700 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 $ 7,438,800 b. Direct materials cost $ 3,975,900 X c. Direct labor cost