Gammer Electronics manufactures and sells a line of

smartphonessmartphones.

Unfortunately,

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Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were partially

destroyedlong dashand

completely jumbled.

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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.

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Requirement

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

a. Find the Cost of Goods Sold in October.

Determine the Cost of Goods Sold in October by completing the following table.

Cost of goods sold

Data Table

Revenues in October. . . . . . . . . . . . . . . . . . .	$27,600
Work in process inventory, October 31. . . . .	$1,700
Raw materials inventory, October 31. . . . .	$3,200
Direct labor in October. . . . . . . . . . . . . . . . .	$3,400
Manufacturing overhead in October. . . . . . .	$6,300
Work in process inventory, October 1. . . . . .	$0
Finished goods inventory, October 1. . . . . .	$4,900
Direct materials used in October. . . . . . . . .	$8,600
Gross profit in October. . . . . . . . . . . . . . . . .	$12,800
Purchases of direct materials in October. . .	$9,200

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