Gates Manufacturing reports based on an October $31$ fiscal year. As a part of your interview for a cost analyst position, the interviewer

provides you with the following information:

Required:

a$.$ Find the cost of goods manufactured.

b$.$ Find the total manufacturing costs.

c$.$ Find the direct materials used.

d$.$ Find the sales revenue.

Note: Round your answer to the nearest whole dollar.

e$.$ Find the increase $($decrease$)$ in direct materials inventory.

Answer is complete but not entirely correct.