The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment: Sales $ 12,450,000 Gross profit 5,231,500 Indirect labor 412,500 Indirect materials 181,100 Other factory overhead 814,900 Materials purchased 4,150,000 Total manufacturing costs for the period 7,927,800 Materials inventory, end of period 291,800 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.

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

1 Cost of goods sold

2 Direct materials cost

3 Direct labor cost