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

Sales	$	12,355,000
Gross profit		5,191,600
Indirect labor		409,300
Indirect materials		179,700
Other factory overhead		808,700
Materials purchased		4,118,300
Total manufacturing costs for the period		7,867,300
Materials inventory, end of period		289,500

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.

1. Cost of goods sold

   $fill in the blank 2

2. Direct materials cost

   $fill in the blank 3

3. Direct labor cost

   $fill in the blank 4