Part 3 of 3 01 50 points Points: 4.67 of 7 O Gamma Electronics manufactures and sells a line of smartphones. Unfortunately, Gamma Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were Data table - X partially destroyed-and completely jumbled. Gamma 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. Revenues in October .. ... ... $ 27,000 . . . ." Work in process inventory, October 31 . . . .. $ 1,400 Raw materials inventory, October 31 . .. . .. . $ 3,600 Direct labor in October . . .. . .. . $ 3,800 Manufacturing overhead in October . .. . .... $ 6,100 Work in process inventory, October 1 . . .... 0 ..... Finished goods inventory, October 1 . . . ... $ 4,300 a. Find the Cost of Goods Sold in October. Direct materials used in October $ 8,700 Gross profit in October . . . ... $ 12,900 Cost of goods sold is $ 14,100 Purchases of direct materials in October . . . . $ 9,200 b. Find the beginning Raw Materials Inventory. Beginning raw materials inventory is $ 3,100 Print Done c. Find the Ending Finished Goods Inventory. Ending finished goods inventory is $ 3300