The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $1,285,100 347,000 115,700 47,500 Gross profit Indirect labor Indirect materials Other factory overhead Materials purchased Total manufacturing costs for the period Materials inventory, end of period 21,800 655,400 1,418,800 47,500 Using the above information, determine the following amounts: a. Cost of goods sold b. Direct materials cost c. Direct labor cost