A manufacturing company has the following information in the accounting records for the month of October: Direct labour $25,000 Purchases of raw materials $73,000 Factory insurance $9,600 Advertising $9,000 Factory property taxes $7,500 Sales commissions $4,600 Work in process inventory, Oct 1 $10,700 Work in process inventory, Oct 31 $12,000 Materials inventory, Oct 1 $5,200 Materials inventory, Oct 31 $7,900 Finished goods inventory, Oct 1 $20,000 Finished goods inventory, Oct 31 $16,700 a. What was the cost of direct materials used in October? b. What was the total manufacturing cost in October? c. What was the cost of goods manufactured in October? d. What was the cost of goods sold for October