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

Sales			$12,075,000
Gross profit			5,073,900
Indirect labor			400,000
Indirect materials			175,600
Other factory overhead			790,400
Materials purchased			4,025,000
Total manufacturing costs for the period			7,689,000
Materials inventory, end of period			283,000

1. Determine the following amounts. Round your answers to the nearest dollar.

   1. Cost of goods sold

      $

   2. Direct materials cost

      $

   3. Direct labor cost

      $