Swift Electronics manufactures and sells smartphones. Unfortunately, the company recently suffered serious fire damage at its home office. As a result, the accounting records for October were partially destroyed and completely jumbled. Swift has hired you to help figure out the missing pieces of the accounting puzzle. Assume that Swift Electronics' Raw Materials Inventory contains only direct materials. Work in process inventory, October 31 $1,900 Finished goods inventory, October 1 $4,300 Direct labor in October $3,300 Purchases of direct materials in October $9,700 Work in process inventory, October 1 0 Revenues in October $27,500 Gross profit in October $12,700 Direct materials used in October $8,800 Raw materials inventory, October 31 $3,200 Manufacturing overhead in October $6,300 Requirement Find the following amounts: a. Cost of Goods Sold in October b. Beginning Raw Materials Inventory c. Ending Finished Goods Inventory