Kristen Co$.,$ has the following information for October:

$\backslash$table$[[$Direct materials inventory, October $1,$$$,24,700],[$Cost of materials purchased during October,$$,25,600],[$Direct materials inventory, October $31,$$$,26,000],[$Work in process inventory, October $1,$$$,7,500],[$Direct labor,$$,15,500],[$Factory overhead $($applied$),$$$,25,000],[$Work in process inventory, October $31,$$$,8,500],[$Finished goods inventory, October $1,$$$,5,500],[$Finished goods inventory, October $31,$$$,1,000]]$

a$.$ Determine the cost of direct materials used during October $(5$ p$$i$$t$)$:

b$.$ Determine the cost of goods manufactured for October $(5$ points$)$: