3. Electronics Inc manufactures and sells smartphones. Unfortunately, the company was hit by a hurricane and the accounting records for September 2017 were partially destroyed and scattered. The company has hired you to put together the missing pieces of the puzzle. Assume that Raw Materials Inventory contains only direct materials. Calculate: (1) Cost of Goods Sold for September 2017 (2) Beginning Raw Materials Inventory (3) Ending Finished Goods Inventory Revenues for September 2017 Work-in-process Inventory, September 30 Raw Materials Inventory, September 30 Work-in-process Inventory, September 1 $27,700 $1,100 $3,600 0 Direct labor in September $3,400 Finished Goods Inventory, September 1 $4,500 Direct materials USED in September Manufacturing overhead in September $8,600 $6,100 Direct materials PURCHASED in September Gross Profit in September $9,500 $12,100