Job A256	Job A257	Job A258	Job A260
Beginning Balance	$1,200	500	0	0
Charged to the jobs during October
DM	2,600	3,500	1,400	3,500
DL	800	1,000	600	400
MOH applied	1,200	1,500	900	600
Units completed	100	0	200	0
Units in process at the end of October	0	400	0	500
Units sold during October	80	0	40	0

Job A256 and A258 were completed during October. The other two jobs had not yet been completed at the end of October. There was no finished goods inventory on October 1.

In October, overhead was overapplied by $800. The company adjusts its cost of goods sold every month for the amount of the underapplied or overapplied overhead.

Required:

1. Using the direct method, what is the cost of goods sold for October?

2. What is the total value of the finished goods inventory at the end of October?

3. What is the total value of the work in process inventory at the end of October?

How can I solve these three problems?