E19-12 CoverUp manufactures and sells a new line of sun-protection clothing. Unfortunately. CoverUp suffered serious hurricane damage at its home office in Miami, Florida, As a result, the accounting records for October were partially destroyed-and completely jumbled. CoverUp has hired you to help figure out the missing pieces of the accounting puzzle. Work in process inventory. October 31. Finished goods inventory. Accounts payable, October 1 $3,000 Direct materials used October 1. 4.000 in October.. 8,000 Direct labor in October.. 3,000 Accounts payable, Purchases of direct October 31 4,800 materials in October. 9,000 Accounts receivable, Work in process inventory. October 31 6,000 October 1. 0 Direct materials inventory. Revenues in October 27.000 October 31. 2,000 Accounts receivable, Manufacturing overhead October 1...... 2,000 in October 7,000 Gross profit in October. 10,100 Required Find the following amounts:

a. Cost of goods sold in October

b. Beginning direct materials inventory

c. Ending finished goods inventory (Hint: You may find Exhibit 19-13 helpful.)