Smooth Electronics manufactures and sells a line of smartphones. Unfortunately, Smooth Electronics suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed and completely jumbled. Smooth 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 (Click the icon to view the amounts 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, Beginning finished goods Inventory Cost of goods sold 1 X Data table Revenues in October. $ 27,400 Work in process inventbry, October 31 ... $ 1,800 Raw materials inventory, October 31 ..... $ 3,800 Direct labor in October $ 3,000 Manufacturing overhead in October .....$ 6,100 Work in process inventory, October 1.... $ 0 Finished goods inventory, October 1 .... $ 4,200 Direct materials used in October ........ $ 8,600 Gross profit in October ... $ 12,100 Purchases of direct materials in October $ 9,700