The following information is available for the first year of operations of Creston Inc, a manufacturer of fabricating equipment: Sales $ 12,105,000 Gross profit 5,086,500 Indirect labor 401,000 Indirect materials 176,100 Other factory overhead 792,300 Materials purchased 4,035,000 Total manufacturing costs for the period 7,708,100 Materials inventory, end of period 283,700 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. D110 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