Alpha Electronics manufactures and sells a line of radio. Unfortunately, Alpha Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed and completely jumbled. Alpha Electronics has hired you to help figure out the missing pieces of the accounting puzzle. Assume that the Raw Materials Inventory contains only direct materials.

Revenues in October. . . . . . . . . . . . . . . . . . .	$27,100
Work in process inventory, October 31. . . . .	$1,500
Raw materials inventory, October 31. . . . .	$3,600
Direct labor in October. . . . . . . . . . . . . . . . .	$3,800
Manufacturing overhead in October. . . . . . .	$6,200
Work in process inventory, October 1. . . . . .	$0
Finished goods inventory, October 1. . . . . .	$4,500
Direct materials used in October. . . . . . . . .	$8,800
Gross profit in October. . . . . . . . . . . . . . . . .	$12,900
Purchases of direct materials in October. . .	$9,700

Find the following amounts:
a.	Cost of Goods Sold in October
b.	Beginning Raw Materials Inventory
c.	Ending Finished Goods Inventory