The following information is available for the first year of operations of Creston Inc, a manufacturer of fabricating equipment: Sales $ 12,350,000 Gross profit 5,189,500 Indirect labor 409,200 Indirect materials 179,600 Other factory overhead 308,400 Materials purchased 4,116,600 Total manufacturing costs for the period 7,864,100 Materials inventory, end of period 289,400 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 b. Direct materials cost C. Direct labor cost