Determine the beginning Raw Materials Inventory by completing the following table. Beginning raw materials inventory $ 2,900 Cost of goods manufactured 16600 Materials available for use 19500 Materials available for use 19500 Revenues in October ................... $ 27,300 Work in process inventory, October 31 .....$ 1,400 Raw materials inventory, October 31 .....$ 3,700 Direct labor in October .................$ 3,000 Manufacturing overhead in October ....... 6,300 Work in process inventory, October 1 ...... $ Finished goods inventory, October 1 ...... $ 4,100 Direct materials used in October ...............$ 8,700 Gross profit in October ..................$ 12,700 A Direct materials used in Uctober .........$ Gross profit in October ........$ Purchases of direct materials in October ... $ 8,700 12,700 9,500