E19-8 mooth Sounds. manufactures and sells a new ine of MP-3 players. ately, Smooth Sounds suffered serious fire damage at its home office. As a tude reotult, the accounting records for October were partially destroyed-and completely sproadshee jumbled. Smooth Sounds has hired you to help figure out the missing pieces of the accounting puzzle. Flow of costs componies (Obj. 3,4) Work in process inventory Accounts payable, 1,500 $3,000 October 1 Direct materials used October 31 , Finished goods inventory Direct labor in October...3,000 Accounts payable, Purchases of direct October 31. . 5,200 materials in October 9,000 Accounts receivable, Work in process inventory October 1. Revenues in October Accounts receivable, Direct materials inventory, 27,000October 31.. 3,000 Manufacturing overhead October 1... 2,000 6,300 (continued on next page)