The following information is available for the first year of operations of Creston Inc., a manufacturer of fabricating equipment:
Sales $1,378,600
Gross profit 372,200
Indirect labor 124,100
Indirect materials 51,000
Other factory overhead 23,400
Materials purchased 703,100
Total manufacturing costs for the period 1,522,000
Materials inventory, end of period 51,000
Using the above information, determine the following amounts:
a. Cost of goods sold________$
b. Direct materials cost ______$
c. Direct labor cost ________$