Data table Revenues in October..... $ 27,500 Work in process inventory, October 31 ... $ 1,800 Raw materials inventory, October 31..... $ Direct labor in October .... 3,100 ... $ 3,000 Manufacturing overhead in October ..... $ 6,300 Work in process inventory, October 1 $ 0 Finished goods inventory, October 1 .... $ 4,100 $ 8,400 Direct materials used in October . . . $ Gross profit in October. ... $ 12,600 Purchases of direct materials in October $ 9,700 Print Done