The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:

Sales$12,375,000Gross profit5,200,000Indirect labor410,000Indirect materials180,000Other factory overhead810,000Materials purchased4,125,000Total manufacturing costs for the period7,880,000Materials inventory, end of period290,000

Using this information, determine the following amounts:

a.Cost of goods sold

b.Direct materials cost

c.Direct labor cost