SurfsUp Specialty Products has the following inventory account balances and related manufacturing cost flow information for the month of October Raw Materials, October 1 Raw Materials, October 31 Work in Process, October 1 Work in Process, October 31 Finished Goods, October 1 Finished Goods, October 31 Raw materials purchased Raw materials used Direct labor incurred Manufacturing overhead incurred Cost of goods manufactured Cost of goods sold $ 20,000 $ 25,000 $ 45,000 $ 40,000 $ 68,000 $ 62,000 $ 75,000 $120,000 $300,000 ? Ditect labor incurred in October is