[3:38 pm, 20/10/2023] Shiva: Kevinkwee Company manufactures staplers. At the beginning of October 2023, the following information was supplied by its accountant Direct materials inventory boxed 567.65 Work in process inventory \$ 13.95 deg Finished goods inventory \$ 14.05 deg During October, direct labor cost was $30,690, direct materials purchases were $97,640, and total overhead cost was $302,470. The inventories at the end of October were Direct materials inventory $22.180 Work in process inventory $8,440 Finished goods inventory $11,820 Do not enter dollar signs or commas in the input hours [3:39 pm, 20/10/2023] Shiva: a) Prepare a cost of goods manufactured statement for October. Kevinkwee Company Statement of Cost of Goods Manufactured For the Month Ending October 31, 2023 Beginning work in process Direct materials Beginning inventory Purchases [3:39 pm, 20/10/2023] Shiva: Ending Inventory Direct materials used in production Direct labor Manufacturing overhead Ending work in process 4 Cost of goods manufactured [3:40 pm, 20/10/2023] Shiva: b) Calculate the cost of goods sold for October. Cost of goods manufactured Beginning finished goods inventory Ending finished goods inventory Cost of goods sold