Data table Revenues in October... $ 27,000 Work in process inventory, October 31... $ 1,900 3,500 $ 3,000 Raw materials inventory, October 31..... $ Direct labor in October Manufacturing overhead in October..... S Work in process inventory, October 1.... $ 6,100 0 Finished goods inventory, October 1 $ 4,800 Direct materials used in October S 8,200 Gross profit in October.... Purchases of direct materials in October $ 9,500 $ 12,100 +