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

Sales......................................................................$12,375,000

Gross profit...........................................................5,200,000

Indirect labor.........................................................410,000

Indirect materials..................................................180,000

Other factory overhead........................................810,000

Materials purchased.............................................4,125,000

Total manufacturing costs for the period..........7,880,000

Materials inventory, end of period......................290,000

Determine the following amounts:

a. Cost of goods sold

b. Direct materials cost

c. Direct labor cost